Tax Collection and Management (Wales) Act 2016 section 88

Tribunal approval of taxpayer notices and third party notices

Section 88 sets out the process by which the Welsh Revenue Authority (WRA) can seek tribunal approval to issue taxpayer notices or third party notices, including circumstances where the recipient need not be told about the application in advance.

• WRA can apply to the tribunal for approval to issue a taxpayer notice or third party notice, and may do so without telling the recipient about the application.
• Where the recipient is not told, the tribunal must be satisfied that the legal requirements for the notice are met and that alerting the recipient could prejudice the assessment or collection of devolved tax.
• Where the recipient is told, additional safeguards apply: the recipient must have been informed what is required and given a chance to make representations, and the tribunal must see a summary of those representations.
• The tribunal may modify the notice as it sees fit, and can waive certain safeguards if applying them might prejudice the assessment or collection of devolved tax.