Tax Collection and Management (Wales) Act 2016 section 55A

Assessment in relation to tax credit

Section 55A allows the Welsh Revenue Authority to make an assessment where a tax credit has been incorrectly applied, overpaid, or remains unpaid.

• WRA can act where a tax credit has been wrongly set off against a tax liability, or the amount set off has become excessive.
• WRA can act where a payment made to a person in respect of a tax credit should not have been made, or the amount paid has become excessive.
• WRA can act where a person owes an amount to WRA in connection with a tax credit and has not paid it.
• In any of these situations, WRA may issue an assessment for the amount it considers should be paid to correct the problem.