Tax Collection and Management (Wales) Act 2016 section 86

Taxpayer notices

Section 86 sets out the power of the Welsh Revenue Authority (WRA) to issue a notice requiring a taxpayer to provide information or produce documents, and the requirement for tribunal approval before doing so.

• WRA can issue a "taxpayer notice" requiring a person to provide information or produce a document for the purpose of checking that person's tax position.
• The request must be reasonable in the circumstances.
• The notice cannot override certain legal restrictions and protections set out elsewhere in the Act (such as protections for privileged or confidential material).
• WRA must obtain approval from the tribunal before it can issue a taxpayer notice.