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

Late postponement request

Section 181D sets out the conditions under which the Welsh Revenue Authority (WRA) may consider a postponement request that is made after the normal time limit has expired.

• A postponement request made after the standard deadline will only be considered by WRA if specific conditions are met.
• This applies whether the underlying dispute is proceeding by way of review or appeal, provided the review or appeal itself was made on time.
• The person must demonstrate they had a reasonable excuse for not submitting the postponement request within the original time limit.
• Once the reasonable excuse ceased to apply, the person must have submitted the postponement request without unreasonable delay.