Tax Collection and Management (Wales) Act 2016 section 168

Certificates of debt

Section 168 establishes that a certificate issued by the Welsh Revenue Authority confirming an amount is unpaid serves as sufficient evidence of that debt in legal proceedings.

• WRA can issue a certificate of debt stating that a relevant amount has not been paid.
• Such a certificate is accepted as sufficient evidence that the amount remains unpaid.
• The burden of proof shifts to the taxpayer — the certificate stands unless the taxpayer can prove otherwise.
• Any document that appears to be a WRA certificate of debt is treated as genuine unless the contrary is proved.