Tax Collection and Management (Wales) Act 2016 section 182

Payment of penalties in the event of a review or appeal

Section 182 sets out how penalty payment deadlines are affected when a person requests a review by the Welsh Revenue Authority (WRA) or makes an appeal against a penalty decision.

• When a penalty decision is under review by WRA, the normal payment deadline is suspended for any disputed amount
• If the review concludes the disputed amount is payable, the person has 30 days from receipt of the review outcome notice to pay
• If the person appeals, the normal payment deadline and any review payment deadline are both suspended until the appeal is resolved
• Once an appeal is withdrawn or finally determined, any amount found to be payable must be paid within 30 days

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