Tax Collection and Management (Wales) Act 2016 section 190

Issue of notices by WRA

Section 190 sets out the rules for how the Welsh Revenue Authority (WRA) may formally issue notices to persons under the Welsh Tax Acts, including the permitted methods of delivery and when notices are deemed to have been received.

• Every notice issued by WRA must state the date on which it is issued, and if a mistake or omission means the recipient cannot reasonably understand the notice's effect, it is treated as never having been issued
• A notice may be delivered personally, left at the person's proper address, sent by post to that address, or sent electronically if the person has agreed in writing to electronic delivery
• A notice sent by post to a UK address or sent electronically is treated as received 48 hours after sending, unless the recipient can show otherwise; a notice left at the proper address is treated as received when it was left there
• These rules do not apply to certain notices that WRA may provide during inspections of business premises or notices given to the tribunal