Tax Collection and Management (Wales) Act 2016 section 51

Direction to complete enquiry

Section 51 gives a taxpayer the right to apply to the tribunal to require the Welsh Revenue Authority to complete a tax enquiry within a specified timeframe.

• A taxpayer who has filed a tax return can apply to the tribunal if they believe a WRA enquiry is taking too long.
• The application asks the tribunal to direct WRA to issue a closure notice within a specified period.
• The tribunal must grant the direction unless WRA can demonstrate reasonable grounds for needing more time.
• The burden of proof falls on WRA to justify any delay in completing the enquiry.