Tax Collection and Management (Wales) Act 2016 section 87

Third party notices

Section 87 sets out the rules under which the Welsh Revenue Authority (WRA) can require a third party — someone other than the taxpayer — to provide information or documents for the purpose of checking a taxpayer's tax position.

• WRA can issue a "third party notice" to someone other than the taxpayer, requiring them to provide information or documents needed to check a known taxpayer's tax position, provided the request is reasonable and not blocked by statutory restrictions.
• A third party notice can only be issued with either the taxpayer's agreement or the approval of the tribunal.
• The taxpayer must be named in the notice and must receive a copy of it from WRA.
• However, the tribunal can waive the requirement to name the taxpayer or send them a copy of the notice if it is satisfied that doing so might seriously prejudice the assessment or collection of devolved tax.