Tax Collection and Management (Wales) Act 2016 section 53

Determination superseded by tax return

Section 53 explains what happens when a person who was subject to a WRA determination subsequently submits their own tax return for the same tax, including the time limits for doing so and the effect on any ongoing recovery proceedings.

• Where WRA has made a determination and the person then files a tax return for the same devolved tax, the tax return replaces the determination.
• The tax return must be filed no later than the later of two deadlines: 4 years after WRA first had the power to make the determination, or 12 months after the determination notice was issued.
• If the tax return is filed outside both of these time limits, it will not supersede the determination, which will remain in force.
• If WRA has already begun legal proceedings to recover tax under the determination and the determination is then superseded by a tax return, the proceedings can continue but only to recover the amount of tax due under the tax return that remains unpaid.