Tax Collection and Management (Wales) Act 2016 section 176

Carrying out a review

Section 176 sets out how the Welsh Revenue Authority (WRA) must carry out a review of one of its decisions, including the scope of the review, the time limits for completing it, and the possible outcomes.

• WRA determines the appropriate nature and extent of the review, taking into account steps already taken to reach the decision and any prior efforts to resolve disagreements.
• WRA must consider any representations made by the person who requested the review, provided they are submitted in time for WRA to reasonably consider them.
• The review can result in the original decision being affirmed, varied, or cancelled.
• WRA must notify the person of the review's conclusions within 45 days (or an agreed alternative period), failing which the original decision is automatically upheld.

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