How does a taxpayer claim relief for double assessment under section 62?

The taxpayer must identify that a double assessment has occurred and make a formal claim directly to the Welsh Revenue Authority (WRA). The claim requests that WRA remove the duplicate element of the assessment so the taxpayer is only required to pay the devolved tax once.

Which taxes does section 62 double assessment relief apply to in Wales?

Section 62 applies to all devolved taxes administered by the Welsh Revenue Authority, including land transaction tax and landfill disposals tax. Any situation where WRA has issued duplicate assessments covering the same taxable event or transaction for these taxes is covered by this relief provision.

Can a company claim relief under section 62 if WRA issues two assessments for the same land transaction?

Yes. If WRA issues two separate assessments covering the same additional tax liability on the same land transaction due to an administrative error, the company can make a claim under section 62 for relief against the double charge, requesting the duplicate assessment be removed.

Tax Collection and Management (Wales) Act 2016 section 62

Q: What does section 62 of the Tax Collection and Management (Wales) Act 2016 provide?

Section 62 provides a mechanism for taxpayers to claim relief from the Welsh Revenue Authority where they believe they have been assessed more than once for the same devolved tax on the same matter. The relief removes the duplicate charge so that tax is payable only once.

Claim for relief in case of double assessment

Section 62 provides a mechanism for taxpayers to seek relief where they believe they have been assessed more than once for the same devolved tax on the same matter.

A taxpayer who believes they have been assessed twice for the same devolved tax on the same matter may claim relief from WRA
The claim is made directly to the Welsh Revenue Authority (WRA)
The relief sought is against any double charge arising from the duplicate assessment
The provision applies to all devolved taxes administered by WRA

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