Tax Collection and Management (Wales) Act 2016 section 77

Giving effect to amendments under section 75

Section 77 requires the Welsh Revenue Authority (WRA) to act promptly after amending a claim following the completion of an enquiry, and sets out the time limit and methods for doing so.

• Once WRA issues a notice amending a claim after completing an enquiry, it must give effect to that amendment within 30 days.
• The adjustment may take the form of raising an assessment on the claimant (i.e. issuing a demand for additional tax owed).
• Alternatively, the adjustment may involve discharging a tax liability or making a repayment of devolved tax to the claimant.
• Any assessment raised within that 30-day window is treated as being in time, even if it might otherwise be considered out of date under general time-limit rules.