What is the time limit for requesting a review of a WRA decision under section 174 of the Tax Collection and Management (Wales) Act 2016?

Under section 174, you generally have 30 days to request a review. For decisions where WRA amended a tax return during an enquiry under section 45, the 30-day period runs from the date WRA issues the closure notice. For all other decisions, it runs from the date WRA issues the notice of the decision.

When does the 30-day review period start if WRA amended a return during an enquiry?

If WRA amended your tax return while an enquiry was in progress under section 45, the 30-day window to request a review does not begin until WRA issues a closure notice confirming the enquiry is complete. You do not need to challenge the amendment immediately and can wait until the enquiry concludes before deciding.

Can I request a review after withdrawing from a settlement agreement with WRA?

Yes. If you entered into a settlement agreement with WRA but formally withdrew from it under section 184(4), a fresh 30-day period begins from the date you gave notice of withdrawal. This effectively reopens your ability to request a review of the original decision, provided you act within that new 30-day window.

What happens if a review request is not submitted within the 30-day time limit?

A request for review must be submitted to WRA within the relevant 30-day time period for it to be accepted. If you fail to submit your notice of request within the applicable deadline — whether measured from a closure notice, decision notice, or withdrawal from a settlement agreement — WRA is not obliged to carry out the review.

Tax Collection and Management (Wales) Act 2016 section 174

Time limit for requesting a review

Section 174 sets out the time limits within which a person must request a review by WRA of a decision that affects them.

A request for review must be submitted to WRA within the relevant time period for it to be accepted.
Where WRA amended a tax return during an enquiry under section 45, the deadline is 30 days from the date WRA issues the closure notice confirming the enquiry is complete.
For all other types of decision, the deadline is 30 days from the date WRA issues the notice informing the person of the decision.
If the person had entered into a settlement agreement but has since withdrawn from it, the deadline is 30 days from the date the notice of withdrawal was given.

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