Tax Collection and Management (Wales) Act 2016 section 40

Meaning of "filing date"

Section 40 defines the "filing date" for tax returns under the Welsh devolved taxes.

  • The "filing date" is the deadline by which a tax return must be submitted to the Welsh Revenue Authority.
  • For land transaction tax, the filing date is the day by which the return must be made under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
  • For landfill disposals tax, the filing date has a specific meaning set out in the Landfill Disposals Tax (Wales) Act 2017.
  • The concept of the filing date is important because late filing can trigger penalties and interest charges.

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