Tax Collection and Management (Wales) Act 2016 section 42

Correction of tax return by WRA

Section 42 allows the Welsh Revenue Authority (WRA) to correct obvious errors or omissions in a tax return, and sets out the process, time limits, and the taxpayer's right to reject such corrections.

• WRA may correct any obvious error or omission in a tax return, including arithmetical mistakes or errors of principle, by issuing a notice to the taxpayer.
• Any correction must be made within 9 months of the date the tax return was filed, and if additional tax is due as a result, it must be paid within 30 days of the correction notice being issued.
• A correction is treated as an amendment to the tax return, but the taxpayer has the right to reject it.
• A taxpayer may reject a correction either by amending their return during the amendment period or, after that period, by giving WRA a rejection notice within 3 months of the correction notice being issued.