Tax Collection and Management (Wales) Act 2016 section 191

Giving notices and other documents to WRA

Section 191 sets out the rules governing how tax returns, notices and other documents must be submitted to the Welsh Revenue Authority (WRA).

• Whenever the Welsh Tax Acts require or allow a person to submit a tax return, notice or other document to WRA, the requirements of this section apply.
• WRA has the authority to specify the form, content, supporting documents and method of delivery for any submission.
• Where the Welsh Tax Acts themselves contain specific requirements that differ from WRA's general specifications, those specific requirements take precedence.
• Documents sent to WRA by the Welsh Ministers or the tax tribunal are exempt from these requirements.