Tax Collection and Management (Wales) Act 2016 section 173

Requesting a review

Section 173 sets out how a person can request a review by WRA of an appealable decision and identifies the circumstances in which a review request cannot be made.

• A review request must be made by giving WRA a written notice (a "notice of request") that sets out the grounds for the review.
• A review cannot be requested if the decision relates to an amendment of a tax return made during an enquiry that has not yet been completed.
• A review cannot be requested if the person has already appealed to the tribunal against the same decision and that appeal has not been withdrawn, or if the person has entered into a settlement agreement relating to the decision and has not withdrawn from it.
• The right to request a review does not prevent the person and WRA from settling the matter by agreement under section 184 instead.

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