Tax Collection and Management (Wales) Act 2016 section 45A

Amendment of tax return by taxpayer when enquiry is in progress

Section 45A explains what happens when a taxpayer amends their tax return while the Welsh Revenue Authority (WRA) is already carrying out an enquiry into that return.

• If a taxpayer amends a tax return during an ongoing WRA enquiry, the amendment is treated as part of the original return for the purposes of the enquiry's scope.
• The amendment does not take effect immediately — it only becomes effective on the date the enquiry is completed.
• However, the amendment may take effect earlier if WRA confirms in its closure notice that it has already been taken into account in WRA's conclusions.
• Alternatively, WRA may state in the closure notice that the taxpayer's amendment is incorrect, in which case it will not take effect as submitted.