Tax Collection and Management (Wales) Act 2016 section 80

Assessment of claimant in connection with claim

Section 80 allows the Welsh Revenue Authority (WRA) to make a tax assessment on a claimant who has submitted an overpaid tax claim, even where normal restrictions or time limits would otherwise prevent it.

• Where a claim for overpaid tax is made under section 63, and the same grounds that support the claim also justify a WRA assessment on the claimant, this section applies if a normal restriction would otherwise block that assessment.
• Where the claim relates to a partnership, the reference to "the claimant" extends to include any relevant person connected with the partnership (such as individual partners).
• The normal restrictions that are set aside include the conditions for making WRA assessments under section 58 and any expiry of the usual time limit for making such assessments.
• The WRA assessment will be treated as being in time provided it is made before the claim is finally determined — meaning before the claim or the amount involved can no longer be varied by review, appeal, or otherwise.

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