Tax Collection and Management (Wales) Act 2016 section 179

Time limit for making an appeal

Section 179 sets out the time limits within which a taxpayer must lodge an appeal to the tribunal against a decision made by the Welsh Revenue Authority (WRA).

• Appeals must be made to the tribunal before the end of the relevant period, which is generally 30 days from the date WRA notifies the taxpayer of its decision.
• Where the appeal concerns an amendment to a tax return made during an enquiry, the 30-day period runs from the date WRA issues a closure notice confirming the enquiry is complete.
• If WRA has carried out an internal review of the decision, the 30-day period runs from the date the review outcome notice is issued.
• If the taxpayer previously entered into a settlement agreement but has withdrawn from it, the 30-day period runs from the date of withdrawal — or from the date of the review outcome notice, whichever is later.