Tax Collection and Management (Wales) Act 2016 section 95

Complying with an information notice

Section 95 sets out the requirements for how and when a person must comply with an information notice issued by the Welsh Revenue Authority (WRA).

• A person who receives an information notice must comply within the time period stated in the notice, and in the manner specified, though a longer deadline can be agreed with WRA.
• If the person has requested a review of, or appealed against, the notice or any requirement within it, the deadline for compliance is suspended for that notice or requirement.
• Where the notice requires a document to be produced, it must be produced at a place agreed between the person and WRA, or at a place specified by WRA — but WRA cannot specify a place used solely as a dwelling.
• Producing a document in response to an information notice does not break any lien (a right to retain possession of a document until a debt is settled) that the person may have claimed over it.