Tax Collection and Management (Wales) Act 2016 section 74

Notice of enquiry

Section 74 sets out the rules under which the Welsh Revenue Authority (WRA) may open an enquiry into a tax claim or an amendment to a tax claim.

• WRA may enquire into a person's tax claim or an amendment to a claim by issuing a formal notice of enquiry to the claimant.
• The notice of enquiry must be issued within 12 months, starting from the day after the claim or amendment was made.
• If the notice is not issued within that 12-month window, WRA loses the right to open an enquiry into that particular claim or amendment.
• A claim or amendment that has already been the subject of one notice of enquiry cannot be subjected to a second enquiry.