What penalty applies for providing inaccurate information to WRA under section 152 of the Tax Collection and Management (Wales) Act 2016?

A penalty of up to £3,000 may be charged for each qualifying inaccuracy in information or documents provided to the Welsh Revenue Authority in response to an information notice, other than a debtor contact notice. If a document contains multiple inaccuracies, each can attract its own separate penalty.

What are the three conditions that trigger a penalty under section 152 TCMWA 2016?

The three conditions are: the inaccuracy was deliberate or caused by a failure to take reasonable care; the person knew the information was inaccurate when provided but did not inform WRA; or the person discovered the inaccuracy afterwards but failed to take reasonable steps to notify WRA of the error.

Can multiple penalties be charged for a single document containing several inaccuracies under section 152?

Yes. Where a document contains more than one qualifying inaccuracy, a separate penalty of up to £3,000 applies for each inaccuracy that meets any of the three triggering conditions. For example, a document with three qualifying inaccuracies could result in total penalties of up to £9,000.

Does the section 152 penalty apply to all types of information notices issued by WRA?

No. The penalty under section 152 applies to inaccurate information or documents provided in response to an information notice, but it specifically excludes debtor contact notices. All other types of information notices issued by the Welsh Revenue Authority are covered by this penalty provision.

Tax Collection and Management (Wales) Act 2016 section 152

Penalty for inaccurate information or documents

Section 152 sets out the penalties that apply when a person provides inaccurate information or documents to the Welsh Revenue Authority (WRA) in response to an information notice.

A penalty of up to £3,000 may be charged when inaccurate information or documents are provided in response to an information notice (other than a debtor contact notice).
The penalty applies where the inaccuracy is deliberate, results from a failure to take reasonable care, or where the person knew about the inaccuracy but did not tell WRA.
A penalty also applies if the person later discovers the inaccuracy and fails to take reasonable steps to inform WRA.
Where the information or document contains more than one qualifying inaccuracy, a separate penalty of up to £3,000 applies for each inaccuracy.

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