Can a person provide a copy instead of the original document when responding to a WRA information notice under section 96?

Yes, under section 96 of the Tax Collection and Management (Wales) Act 2016, a person may generally satisfy an information notice by producing a copy rather than the original document. However, if the notice expressly requires the original, a copy will not suffice. Welsh Ministers may also make regulations imposing further conditions or exceptions to this right.

Can the WRA request the original document after a copy has been provided?

Yes, even where a person has legitimately provided a copy, the Welsh Revenue Authority retains the right to subsequently demand the original document. When making such a request, the WRA must specify the time period within which the original must be produced and the manner of delivery, for instance if it questions the copy's authenticity.

Is there a time limit on the WRA's ability to request the original document after receiving a copy?

Yes, there is a six-month time limit. The WRA cannot compel a person to produce the original document if more than six months have passed since the date on which the copy was produced. This provides certainty for taxpayers, as once six months elapse they will not face a further demand for the original.

Can Welsh Ministers make regulations affecting the right to produce copies under section 96?

Yes, section 96 grants Welsh Ministers the power to make regulations setting out conditions or exceptions to the right to produce copies instead of originals. This means the flexibility currently afforded to taxpayers could be narrowed in the future through secondary legislation made by the Welsh Ministers.

Tax Collection and Management (Wales) Act 2016 section 96

Producing copies of documents

Section 96 explains when a person may provide a copy of a document instead of the original in response to an information notice, and when the Welsh Revenue Authority (WRA) can subsequently demand the original.

A person may generally satisfy an information notice by producing a copy rather than the original document, unless the notice specifically requires the original.
The Welsh Ministers may make regulations setting out conditions or exceptions to the right to produce copies.
If a copy has been provided, the WRA may later require the person to produce the original document within a period and in a manner that the WRA specifies.
The WRA cannot request the original document more than six months after the date on which the copy was produced.

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