What is the deadline for making a postponement request linked to a review under section 181C?

Under section 181C of the Tax Collection and Management (Wales) Act 2016, a postponement request linked to a review must be submitted to the Welsh Revenue Authority before the deadline for requesting the review itself expires. The taxpayer cannot submit the postponement request after the review deadline has passed.

When must a postponement request be made if the taxpayer is making a late review request?

If a taxpayer makes a late review request, the postponement request must be submitted at the same time as that late review request. The taxpayer cannot first secure approval for the late review and then separately submit a postponement request afterwards under section 181C.

What is the time limit for a postponement request related to a tax appeal in Wales?

A postponement request related to an appeal must be submitted to the Welsh Revenue Authority within the same time limit that applies for making the appeal itself. If the taxpayer seeks tribunal permission for a late appeal, the postponement request must accompany that application for permission.

Can a taxpayer submit a postponement request separately from a late appeal application?

No. Under section 181C, if a taxpayer is applying to the tribunal for permission to make a late appeal, the postponement request must be submitted at the same time as that application. The taxpayer cannot secure the late appeal first and then request postponement separately at a later date.

Tax Collection and Management (Wales) Act 2016 section 181C

Time limit for making a postponement request

Section 181C sets out the deadlines by which a taxpayer must submit a postponement request to the Welsh Revenue Authority (WRA) when seeking to delay payment of tax that is under review or appeal.

A postponement request linked to a review must be submitted to WRA within the same time limit that applies for requesting the review itself.
If a late review request is made, the postponement request must be submitted at the same time as that late request.
A postponement request linked to an appeal must be submitted to WRA within the same time limit that applies for making the appeal.
If permission is sought from the tribunal to make a late appeal, the postponement request must be submitted at the same time as the application for permission.

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