What is an identification notice under section 92 of the Tax Collection and Management (Wales) Act 2016?

An identification notice is a formal demand issued by the Welsh Revenue Authority compelling a third party to provide identifying details about an unknown taxpayer. WRA must first obtain tribunal approval before issuing the notice. The information that can be required is limited to the taxpayer's name, last known address, and date of birth for individuals.

What conditions must be met before the tribunal approves an identification notice under section 92?

Six conditions must all be satisfied: WRA needs the information to check the taxpayer's tax position; it is reasonable to ask the third party; WRA does not know the taxpayer's identity but holds information from which it could be ascertained; the third party obtained relevant information through business; identity cannot readily be found by other means; and no restriction under sections 97 to 102 applies.

Can WRA issue an identification notice without notifying the third party or the taxpayer?

Yes. WRA's application to the tribunal for approval to issue an identification notice can be made without giving notice to either the third party or the unknown taxpayer. This ensures the process is not compromised by advance disclosure, allowing WRA to pursue the correct taxpayer effectively once the tribunal grants approval.

Can section 92 be used to identify more than one taxpayer at a time?

Yes. The power under section 92 is not confined to identifying a single taxpayer. WRA can also use an identification notice to identify a class of persons whose tax positions need to be checked. The same tribunal approval process and six conditions apply equally whether the notice targets one taxpayer or a group.

Tax Collection and Management (Wales) Act 2016 section 92

Power to obtain information to enable a person's identity to be ascertained

Section 92 sets out the process by which the Welsh Revenue Authority (WRA) can compel a third party to help identify an unknown taxpayer whose tax position needs checking.

WRA can issue an "identification notice" requiring a person to provide identifying details about an unknown taxpayer, but only with prior tribunal approval.
The tribunal must be satisfied that six conditions are met, including that WRA holds information from which the taxpayer's identity could be worked out but cannot do so without the third party's help.
The third party must have obtained the relevant information in the course of carrying on a business, and none of the general restrictions on information notices (sections 97 to 102) must apply.
The identifying information that can be required is limited to name, last known address, and (for individuals) date of birth, and the power also extends to identifying a class of persons.

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