Tax Collection and Management (Wales) Act 2016 section 171

Overview of Part

Section 171 provides an overview of the part of the Act that deals with how taxpayers can challenge certain decisions made by the Welsh Revenue Authority (WRA), whether through internal review, appeal to a tribunal, or settlement by agreement.

• Certain WRA decisions are designated as "appealable decisions" that can be formally challenged by taxpayers.
• Taxpayers have a right to ask WRA to carry out an internal review of an appealable decision, and WRA has a duty to conduct such a review when requested.
• Taxpayers also have the right to appeal an appealable decision to the tribunal, whether or not they have first gone through the internal review process.
• Disputes relating to appealable decisions may alternatively be resolved through settlement by agreement between the taxpayer and WRA.