Tax Collection and Management (Wales) Act 2016 section 52

Determination of tax chargeable if no tax return made

Section 52 sets out what happens when the Welsh Revenue Authority (WRA) believes a person owes a devolved tax but has not filed the required tax return by the deadline.

• Where WRA believes a person is chargeable to a devolved tax and no tax return has been filed by the relevant filing date, WRA may issue its own determination of the tax due.
• WRA must issue a notice of the determination to the person concerned.
• The person must pay the tax set out in the WRA determination within 30 days of the notice being issued.
• WRA cannot make such a determination more than 4 years after the relevant filing date (or such other date as Welsh Ministers may prescribe by regulations).