Tax Collection and Management (Wales) Act 2016 section 37

Overview of Part

Section 37 provides a high-level overview of the part of the Act that deals with how devolved taxes in Wales are assessed, covering the full cycle from record-keeping through to claims for relief.

• Taxpayers must keep appropriate records and submit tax returns for devolved taxes
• The Welsh Revenue Authority (WRA) may enquire into tax returns and, where no return has been made, determine the devolved tax due
• The WRA can make assessments of devolved tax owed and of amounts payable in relation to tax credits
• Taxpayers may make claims for relief from double assessment and for repayment of devolved tax