Tax Collection and Management (Wales) Act 2016 section 72

Correction of claim by WRA

Section 72 allows the Welsh Revenue Authority (WRA) to correct obvious errors or omissions in a tax claim, subject to time limits and the claimant's right to reject the correction.

• WRA can amend a claim to fix obvious errors or omissions, including errors of principle and arithmetical mistakes, by issuing a notice to the claimant.
• Corrections must be made within 9 months of the date the claim was originally submitted.
• No correction can be made while a formal enquiry into the claim is in progress (from the date the enquiry notice is issued until the enquiry is completed).
• The claimant can reject WRA's correction by notifying WRA within 3 months of the day after the correction notice is issued.