Can a taxpayer amend a tax return after filing it with the Welsh Revenue Authority?

Yes, under section 41 of the Tax Collection and Management (Wales) Act 2016, a taxpayer who has filed a tax return may amend it by giving notice to the Welsh Revenue Authority. This provides a straightforward mechanism for correcting errors or updating information after the return has been submitted to WRA.

What is the time limit for amending a tax return under section 41 TCMWA 2016?

The amendment must be made within 12 months of the relevant date, which is ordinarily the filing date for the return. This 12-month window is referred to as the amendment period. The Welsh Ministers may prescribe a different relevant date by regulations, which would alter when the amendment period begins.

Can a taxpayer still amend their return if WRA has opened an enquiry?

The taxpayer's right to amend is restricted when WRA has opened a formal enquiry into the return. During an enquiry, WRA may amend the return itself to prevent a loss of tax, and once a closure notice is issued, WRA's conclusions may override the taxpayer's amendments. The taxpayer's ability to amend may be limited until the enquiry is completed.

What is a practical example of how the 12-month amendment period works?

If a taxpayer files a land transaction tax return on 1 March 2024, the amendment period runs until 28 February 2025. If the taxpayer discovers an error in September 2024, they can notify WRA of the correction within the period. However, if WRA has already opened an enquiry, its powers take priority over the taxpayer's amendment.

Tax Collection and Management (Wales) Act 2016 section 41

Amendment of tax return by taxpayer

Section 41 sets out the right of a taxpayer to amend their own tax return after it has been submitted to the Welsh Revenue Authority (WRA), and the time limit within which such amendments must be made.

A taxpayer who has filed a tax return may amend it by notifying WRA
The amendment must be made within 12 months of the filing date (known as the "amendment period")
The Welsh Ministers have the power to prescribe a different start date for the amendment period by regulations
The right to amend is restricted where WRA has opened an enquiry into the return or has issued a closure notice completing an enquiry

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