Tax Collection and Management (Wales) Act 2016 section 84

Meaning of "tax position"

Section 84 defines the term "tax position" as it is used throughout this Part of the Act, covering a person's overall relationship with any Welsh devolved tax.

• A person's tax position encompasses their past, present and future liability to pay any devolved tax, as well as related penalties, tax credits, interest and other connected amounts.
• The definition extends to claims or notices made or given in connection with a person's tax liability or tax credits.
• A person's tax position continues to exist even after their death (for individuals) or after a company or unincorporated association has ceased to exist.
• Checking a person's tax position includes carrying out any kind of investigation or enquiry by the Welsh Revenue Authority.