What is an information notice under section 83 of the Tax Collection and Management (Wales) Act 2016?

An information notice is an umbrella term defined in section 83 covering five types of notice the Welsh Revenue Authority may issue: taxpayer notices, third party notices, unidentified third party notices, identification notices, and debtor contact notices. Each serves a distinct purpose in gathering information or documents connected with devolved taxes.

What are the five types of notice covered by the term information notice?

The five types are: a taxpayer notice sent directly to the taxpayer, a third party notice sent to someone holding information about a named taxpayer, an unidentified third party notice used when the taxpayer's identity is unknown, an identification notice to establish a person's identity, and a debtor contact notice to obtain contact details for a tax debtor.

Can an information notice describe documents in general terms rather than listing them specifically?

Yes. Section 83 permits the Welsh Revenue Authority to either specify particular documents by name, such as specific bank statements, or describe them in broader terms, such as all records relating to a transaction. This provides the WRA with flexibility while still requiring sufficient clarity about what information or documents are being sought.

What happens when tribunal approval is obtained for an information notice?

Where the tribunal has approved the issuing of an information notice, the notice must clearly state that tribunal approval was obtained. This is significant because tribunal-approved notices may carry different consequences, including more limited grounds on which the recipient can appeal or challenge the notice, alerting them to their rights and obligations.

Tax Collection and Management (Wales) Act 2016 section 83

Information notices

Section 83 defines what an "information notice" means under the Act and sets out general rules that apply to all types of information notice issued by the Welsh Revenue Authority (WRA).

An "information notice" is a collective term covering five specific types of notice: taxpayer notices, third party notices, unidentified third party notices, identification notices, and debtor contact notices.
An information notice can either specify exactly what information or documents are required, or it can describe them in more general terms.
Where the tribunal has approved the issuing of an information notice, the notice itself must state that tribunal approval was obtained.
This definition section provides a single umbrella term so that rules applying to "information notices" elsewhere in the Act automatically apply to all five types of notice.

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