Tax Collection and Management (Wales) Act 2016 section 61

Assessment procedure

Section 61 sets out the basic procedural requirements when the Welsh Revenue Authority (WRA) issues a tax assessment, including the notice requirement and payment deadline.

• The WRA must issue a formal notice of assessment to the taxpayer.
• The taxpayer has 30 days from the date the notice is issued to pay the amount assessed.
• The 30-day payment window begins on the day the notice is issued, not the day it is received.
• This procedure applies to all WRA assessments under devolved Welsh taxes.