Tax Collection and Management (Wales) Act 2016 section 68

Making claims

Section 68 sets out the procedural requirements for making claims for relief where there has been a double assessment, overpaid tax, or where land transaction tax regulations have ceased to have effect.

• Claims for relief must be made in a form determined by the Welsh Revenue Authority (WRA) and must include a declaration that all details are correct to the best of the claimant's knowledge and belief.
• The claim form may require a statement of the tax amount to be discharged or repaid, along with any information, statements and documents reasonably needed to verify the claim.
• A claim for repayment of devolved tax cannot be made unless the claimant holds documentary evidence that the tax has actually been paid.
• A claim for relief for overpaid tax under section 63 cannot be included within a tax return and must be made separately.