Tax Collection and Management (Wales) Act 2016 section 75

Completion of enquiry

Section 75 explains how the Welsh Revenue Authority formally concludes an enquiry into a tax claim and what the resulting closure notice must contain.

• An enquiry ends when WRA issues a "closure notice" to the claimant confirming the enquiry is complete and setting out its conclusions.
• The closure notice must either confirm that no changes to the claim are needed, or amend the claim to correct any shortfall or excess.
• Where the enquiry relates to an amendment the claimant previously made to their claim, WRA may only adjust the claim to the extent the shortfall or excess arose from that amendment.
• The closure notice is the formal mechanism that brings the enquiry process to a definitive end and determines the correct position on the claim.