Tax Collection and Management (Wales) Act 2016 section 45

Amendment of tax return during enquiry to prevent loss of tax

Section 45 gives the Welsh Revenue Authority (WRA) the power to amend a tax return during an enquiry where it believes that, without immediate action, devolved tax will be lost.

• WRA can amend a tax return during an enquiry if the tax stated is insufficient or a tax credit claimed is excessive, and a loss of devolved tax is likely without immediate correction.
• Where the enquiry is limited to matters arising from a taxpayer's own amendment, WRA's power to amend is restricted to insufficiencies or excessive credits attributable to that amendment.
• Once WRA issues a notice amending the return, the taxpayer loses the right to make any further amendments to the return themselves.
• Any additional devolved tax arising from WRA's amendment must be paid within 30 days of the date the notice of amendment is issued.