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Tax Collection and Management (Wales) Act 2016

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Tax Collection and Management (Wales) Act 2016. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Summary and Background

  3. Commentary on Sections

    1. Part 1 – Overview

    2. Part 2 - the Welsh Revenue Authority

      1. Sections 2-9 – Establishment, status, membership, committees and staff of the Welsh Revenue Authority

      2. Sections 10-11 – Procedure and validity

      3. Sections 12-15 – Functions

      4. Sections 16-20 - Information

      5. Sections 21-22 – Court proceedings and evidence

      6. Sections 23-25 – Money

      7. Section 26 – Charter of standards and values

      8. Section 27-28 – Corporate plan and annual report

      9. Sections 29-32 – Accounts and audit

      10. Section 33 – Accounting officer

      11. Section 34 – Welsh Public Records

      12. Section 35 – Public Services Ombudsman

      13. Section 36 – Auditor General for Wales

    3. Part 3 – Tax Returns, Enquiries and Assessments

      1. Section 37 – Overview

      2. Sections 38-39 – Taxpayer duties to keep and preserve records

      3. Sections 40-42 – Tax returns

      4. Sections 43-45 – Notice and scope of enquiry and amendment of tax return during enquiry

      5. Sections 46-49 – Referral to tribunal during enquiry

      6. Sections 50-51 – Completion of enquiry

      7. Sections 52-53 – WRA determinations

      8. Sections 54-61 – WRA assessments

      9. Sections 62-67 – Relief in case of excessive assessment or overpaid tax

      10. Sections 68-73 – Procedure for making claims, keeping and preserving records and amending and correcting claims

      11. Section 74 – 77 WRA enquiry into a claim

      12. Section 78 – Time limit for making claims

      13. Section 79 – The claimant: partnerships

      14. Section 80 – Assessment of claimant in connection with claim

      15. Section 81 – Contract settlements

    4. Part 4 – Investigatory Powers of WRA

      1. Sections 83-85 – Interpretation

      2. Section 86 - Taxpayer notices

      3. Section 87 – Third party notices

      4. Section 88 – Tribunal approval of taxpayer notices and third party notices

      5. Section 89 – Power to require information and documents about persons whose identity is not known

      6. Sections 90-91 – Requiring information and documents in relation to a group of undertakings or to a partnership

      7. Section 92 – Power to obtain information to enable a person’s identity to be ascertained

      8. Sections 93 - Power to obtain contact details for debtors

      9. Section 94 – Time limit for issuing a tribunal approved information notice

      10. Section 95 – Complying with an information notice and Section 96 - producing copies of documents

      11. Sections 97-99 - Information notices: general restrictions and protection for journalistic material and personal records

      12. Section 100 - Taxpayer notices following a tax return

      13. Sections 101-102 - Protection for privileged communications between legal advisers and clients and for tax advisers and auditors

      14. Section 103 – Power to inspect business premises

      15. Section 104 – Carrying out inspections under section 103: further provision

      16. Section 105 – Carrying out inspections under section 103: use of equipment and materials

      17. Section 106 – Power to inspect premises or property for valuation etc.

      18. Section 107 – Producing authorisation to carry out inspections

      19. Section 108 – Approval of tribunal for inspection of premises

      20. Section 109 – Power to mark assets and to record information

      21. Section 110 – Restriction on inspection of documents

      22. Section 111 - Interpretation

      23. Section 112-113 – Further investigatory powers

      24. Sections 114-115 – Offences relating to information notices

      25. Sections 116 – Tribunal approvals not to be reviewed by the tribunal or appealed

    5. Part 5 - Penalties

      1. Sections 118-121 – Penalty for failure to make tax return

      2. Sections 122-123 – Penalty for failure to pay tax

      3. Section 124-128 – Penalties under Chapter 2: general

      4. Sections 129-132 – Penalties for inaccuracies in documents

      5. Section 133 – Penalty for failure to notify under-assessment or under-determination

      6. Sections 134-138 – Potential lost revenue

      7. Section 139-141 – Penalties under Chapter 3: general

      8. Section 142 - Interpretation

      9. Sections 143-145 – Penalty for failure to keep and preserve records in connection with tax returns and claims

      10. Sections 146-153 – Penalties relating to investigations

      11. Section 154 – Payment of penalties

      12. Sections 155-156 – Supplementary

    6. Part 6 - Interest

      1. Sections 157-160 – Interest on amounts payable to WRA

      2. Sections 161-162 – Interest on amounts payable by WRA

      3. Sections 163 – Rates of late payment interest and repayment interest

    7. Part 7 – Payment and Enforcement

      1. Sections 164-168 – Payment and certification of debt

      2. Sections 169-170 – Recovery

    8. Part 8 - Reviews and Appeals

      1. Sections 172 –Appealable decisions

      2. Sections 173-177 – Reviews

      3. Sections 178-181 – Appeals

      4. Section 182-183 – Consequences of reviews and appeals

      5. Section 184 – Settling disputes by agreement

    9. Part 9 –Investigation of Criminal Offences

      1. Section 185 – Powers to investigate criminal offences

      2. Section 186 – Proceeds of crime

      3. Section 187 – Regulation of investigatory powers

    10. Part 10 – Final Provisions

      1. Section 188 – Power to make consequential etc. provision

      2. Sections 189 – Regulations

      3. Section 190 – Issue of notices

      4. Section 191 – Giving notices and other documents to WRA

      5. Section 192 - Interpretation

      6. Section 193 – Index of defined expressions

      7. Section 194 - Coming into force

      8. Section 195 – Short title

  4. Record of Proceedings in National Assembly for Wales

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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