How can a claimant amend a relief claim under section 71 of the Tax Collection and Management (Wales) Act 2016?

A person who has made a relief claim for double assessment, overpaid tax, or where land transaction tax regulations cease to have effect may amend that claim by giving notice to the Welsh Revenue Authority (WRA). The amendment must be made within 12 months of the date the original claim was submitted.

What is the time limit for amending a relief claim under TCMWA 2016 section 71?

The amendment must be made no later than 12 months after the day the original claim was submitted to the Welsh Revenue Authority. If the claimant misses this strict deadline, the right to amend the claim is lost entirely, and no further changes can be made to the original submission.

Can a claimant amend a relief claim while a WRA enquiry is in progress?

No. If the Welsh Revenue Authority opens a formal enquiry into the claim, the claimant cannot amend the claim during the enquiry period. This restriction runs from the date WRA issues the enquiry notice until the enquiry is formally completed. Once the enquiry closes, amendments may resume within the 12-month window.

What types of relief claims can be amended under section 71 of the TCMWA 2016?

Section 71 applies to claims for relief made in respect of double assessment, overpaid tax, or situations where land transaction tax regulations have ceased to have effect. In all three cases, the claimant may amend the claim by notifying the Welsh Revenue Authority, subject to the 12-month deadline and enquiry restrictions.

Tax Collection and Management (Wales) Act 2016 section 71

Amendment of claim by claimant

Section 71 explains how a person who has made a claim for relief (for double assessment, overpaid tax, or where land transaction tax regulations cease to have effect) can amend that claim, and the time limits that apply.

A person who has made a relief claim for double assessment, overpaid tax, or in respect of land transaction tax regulations ceasing to have effect may amend the claim by notifying the Welsh Revenue Authority (WRA).
The amendment must be made within 12 months of the date the original claim was submitted.
If WRA has opened an enquiry into the claim, no amendment can be made during the period from when the enquiry notice is issued until the enquiry is completed.
Once the enquiry period ends, the claimant may again amend the claim, provided the 12-month deadline has not passed.

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