Tax Collection and Management (Wales) Act 2016 section 50

Completion of enquiry

Section 50 explains how the Welsh Revenue Authority (WRA) formally concludes an enquiry into a tax return and what happens next.

• WRA completes an enquiry by issuing a "closure notice" to the taxpayer, confirming the enquiry is finished and setting out the conclusions reached.
• The closure notice must either confirm that no changes to the tax return are needed, or make the amendments necessary to reflect WRA's conclusions.
• Once a closure notice amends a tax return, the taxpayer can no longer make their own amendments to that return.
• Any tax or additional tax arising from amendments made by the closure notice must be paid within 30 days of the notice being issued.