Tax Collection and Management (Wales) Act 2016 section 97

Information notices: general restrictions

Section 97 sets out the general limitations that apply to all types of information notices issued by the Welsh Revenue Authority, including restrictions on what can be demanded and time limits for issuing notices.

• An information notice can only require a person to produce a document that is in their possession or within their power to obtain.
• Documents originating more than 6 years before the date the notice is issued cannot be required unless the tribunal has approved the notice.
• Where a person has died, an information notice to check their tax position cannot be issued more than 4 years after the date of death.
• An information notice cannot require information or documents relating to a pending tax review or appeal, whether the tax in question is a Welsh devolved tax or not.