Tax Collection and Management (Wales) Act 2016
PART 1
OVERVIEW
1
Overview of Act
PART 2
THE WELSH REVENUE AUTHORITY
Establishment and status of the Welsh Revenue Authority
2
The Welsh Revenue Authority
Membership
3
Membership
4
Disqualification for appointment as non-executive member
5
Terms of non-executive membership
6
Appointment of elected executive member
7
Removal of members etc.
Committees and staff
8
Committees and sub-committees
9
Chief executive and other staff
Procedure and validity
10
Procedure
11
Validity of proceedings and acts
Functions
12
Main functions
13
Internal authorisation to carry out functions
14
Delegation of functions
15
General directions
Information
16
Use of information by WRA and delegates
17
Confidentiality of protected taxpayer information
18
Permitted disclosures
19
Declaration of confidentiality
20
Offence of wrongful disclosure of protected taxpayer information
Court proceedings and evidence
21
Court proceedings
22
Evidence
Money
23
Funding
24
Rewards
24A
Payments of net proceeds of the visitor levy to principal councils
25
Payments of receipts into Welsh Consolidated Fund
Charter of standards and values
26
Charter of standards and values
Corporate plans, annual reports, accounts etc.
27
Corporate plan
28
Annual report
29
Accounts
30
Tax Statement
31
Audit
32
Examination into use of resources
33
Accounting officer
Consequential amendments
34
Welsh public records
35
Public Services Ombudsman
36
Auditor General for Wales
PART 3
TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 1
OVERVIEW
37
Overview of Part
CHAPTER 2
... DUTIES TO KEEP AND PRESERVE RECORDS
38
Duty to keep and preserve records: cases where a tax return is required
38A
Duty to keep and preserve records: land transactions in respect of which no tax return is required.
39
Preservation of information etc.
39A
Power to make regulations about records
CHAPTER 3
TAX RETURNS
Filing date
40
Meaning of “filing date”
Amendment and correction of tax returns
41
Amendment of tax return by taxpayer
42
Correction of tax return by WRA
CHAPTER 4
WRA ENQUIRIES
Notice and scope of enquiry
43
Notice of enquiry
44
Scope of enquiry
Amendment of tax return during enquiry
45
Amendment of tax return during enquiry to prevent loss of tax
45A
Amendment of tax return by taxpayer when enquiry is in progress
Referral during enquiry
46
Referral of questions to tribunal during enquiry
47
Withdrawal of referral
48
Effect of referral on enquiry
49
Effect of determination
Completion of enquiry
50
Completion of enquiry
51
Direction to complete enquiry
CHAPTER 5
WRA DETERMINATIONS
52
Determination of tax chargeable if no tax return made
53
Determination superseded by tax return
CHAPTER 6
WRA ASSESSMENTS
Assessment of loss of tax or of excessive repayment
54
Assessment where loss of tax
55
Assessment to recover excessive repayment of tax
55A
Assessment in relation to tax credit
56
References to “WRA assessment”
Making WRA assessments
57
References to the “taxpayer”
58
Conditions for making WRA assessments
59
Time limits for WRA assessments
60
Situations brought about carelessly or deliberately
61
Assessment procedure
CHAPTER 7
RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
Double assessment
62
Claim for relief in case of double assessment
Overpaid tax etc.
63
Claim for relief for overpaid tax etc.
63A
Claim for relief in respect of land transaction tax: regulations ceasing to have effect
Unjustified enrichment
64
Disallowing claims for relief due to unjustified enrichment
65
Unjustified enrichment: further provision
66
Unjustified enrichment: reimbursement arrangements
Other grounds for disallowing claims
67
Cases in which WRA need not give effect to a claim
CHAPTER 8
PROCEDURE FOR MAKING CLAIMS ETC.
68
Making claims
69
Duty to keep and preserve records
70
Preservation of information etc.
71
Amendment of claim by claimant
72
Correction of claim by WRA
73
Giving effect to claims and amendments
74
Notice of enquiry
75
Completion of enquiry
76
Direction to complete enquiry
77
Giving effect to amendments under section 75
78
Time limit for making claims
79
The claimant: partnerships
80
Assessment of claimant in connection with claim
81
Contract settlements
PART 3A
GENERAL ANTI-AVOIDANCE RULE : DEVOLVED TAXES
Overview
81A
Meaning of ““general anti-avoidance rule”” and overview
Artificial tax avoidance arrangements
81B
Tax avoidance arrangements
81C
Artificial tax avoidance arrangements
81D
Meaning of ““tax”” and “tax advantage
Counteracting tax advantages
81E
Adjustments to counteract tax advantages
81F
Notice of proposed counteraction
81G
Final counteraction notice
Proceedings before a court or tribunal
81H
Proceedings in connection with the general anti-avoidance rule
Commencement and transitional provision
81I
General anti-avoidance rule: commencement and transitional provision
PART 4
INVESTIGATORY POWERS OF WRA
CHAPTER 1
INTRODUCTORY
Overview
82
Overview of Part
Interpretation
83
Information notices
84
Meaning of “tax position”
84A
Meaning of “prejudice to the assessment or collection of WRA-collected tax”
85
Meaning of “carrying on a business”
CHAPTER 2
POWERS TO REQUIRE INFORMATION AND DOCUMENTS
86
Taxpayer notices
87
Third party notices
88
Tribunal approval of taxpayer notices and third party notices
89
Power to require information and documents about persons whose identity is not known
90
Requiring information and documents in relation to a group of undertakings
91
Requiring information and documents in relation to a partnership
92
Power to obtain information to enable a person's identity to be ascertained
93
Power to obtain contact details for debtors
94
Time limit for issuing a tribunal approved information notice
95
Complying with an information notice
96
Producing copies of documents
CHAPTER 3
RESTRICTIONS ON POWERS IN CHAPTER 2
97
Information notices: general restrictions
98
Protection for journalistic material
99
Protection for personal records
100
Taxpayer notices following a tax return
101
Protection for privileged communications between legal advisers and clients
102
Protection for tax advisers and auditors
CHAPTER 4
INSPECTIONS OF PREMISES AND OTHER PROPERTY
103
Power to inspect business premises
103A
Further power to inspect business premises: landfill disposals tax
103B
Further power to inspect premises: taxable disposals made at places other than authorised landfill sites
104
Carrying out inspections under section 103 , 103A or 103B : further provision
105
Carrying out inspections under section 103 , 103A or 103B: use of equipment and materials
106
Power to inspect premises or property for valuation etc.
107
Producing authorisation to carry out inspections
108
Approval of tribunal for inspection of premises
109
Power to mark assets and to record information
110
Restriction on inspection of documents
111
Interpretation of Chapter 4
CHAPTER 5
FURTHER INVESTIGATORY POWERS
112
Power to copy and remove documents
113
Further provision about records
CHAPTER 6
OFFENCES RELATING TO INFORMATION NOTICES
114
Offence of concealing etc. documents following information notice
115
Offence of concealing etc. documents following notification
CHAPTER 7
TRIBUNAL APPROVALS
116
No review or appeal of tribunal approvals
PART 5
PENALTIES
CHAPTER 1
OVERVIEW
117
Overview of Part
117A
Interpretation and application of this Part in relation to the visitor levy
CHAPTER 2
PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
Penalty for failure to make devolved tax return
118
Penalty for failure to make devolved tax return on or before filing date
118A
Penalties for multiple failures to make tax returns in respect of landfill disposals tax
119
Penalty for failure to make tax devolved return within 6 months from filing date
120
Penalty for failure to make devolved tax return within 12 months from filing date
Penalty points and penalties for failures to make visitor levy returns
120A
Penalty point for failure to make visitor levy return on or before filing date
120B
Financial penalty where penalty points have been awarded
120C
Expiry of penalty points
120D
Changing frequency of filing of returns when provider has penalty point
120E
Financial penalty for failure to make visitor levy return within 6 months from filing date
120F
Financial penalty for failure to make visitor levy return within 12 months from filing date
120G
Penalty points and penalties: persons that have ceased to be a VAP
120H
Penalty points: partnerships and other unincorporated bodies
121
Reduction in penalty for failure to make tax return: disclosure
Penalty for failure to pay tax
122
Penalty for failure to pay tax on time
122ZA
Penalty for multiple failures to pay landfill disposals tax on time
122A
Further penalties for continuing failure to pay devolved tax
122B
Further penalties for continuing failure to pay visitor levy
123
Suspension of penalty for failure to pay tax during currency of agreement for deferred payment
Penalty for failure to pay amount payable in respect of tax credit
123A
Penalty for failure to pay amount payable in respect of tax credit on time
Penalties under Chapter 2: general
124
Interaction of penalties
125
Special reduction in penalty under Chapter 2
126
Reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit
127
Assessment of penalties under Chapter 2
128
Time limit for assessment of penalties under Chapter 2
CHAPTER 3
PENALTIES FOR INACCURACIES
Penalties for inaccuracies in documents
129
Penalty for inaccuracy in document given to WRA
130
Amount of penalty for inaccuracy in document given to WRA
131
Suspension of penalty for careless inaccuracy
132
Penalty for deliberate inaccuracy in document given to WRA by another person
Penalty for failure to notify under-assessment etc.
133
Penalty for failure to notify under-assessment or under-determination
Potential lost revenue
134
Meaning of “potential lost revenue”
135
Potential lost revenue: normal rule
136
Potential lost revenue: multiple errors
137
Potential lost revenue: losses
138
Potential lost revenue: delayed tax
Penalties under Chapter 3: general
139
Reduction in penalty under Chapter 3 for disclosure
140
Special reduction in penalty under Chapter 3
141
Assessment of penalties under Chapter 3
Interpretation
142
Interpretation of Chapter 3
CHAPTER 4
PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
Penalty for failure to keep and preserve records in connection with tax returns or claims
143
Penalty for failure to keep and preserve records
144
Reasonable excuse for failure to keep and preserve records
145
Assessment of penalties under section 143
CHAPTER 5
PENALTIES RELATING TO INVESTIGATIONS
Penalties for failure to comply or obstruction
146
Penalty for failure to comply with information notice or obstruction
147
Daily default penalty for failure to comply with information notice or obstruction
148
Effect of extension of time limit for compliance
149
Reasonable excuse for failure to comply or obstruction
Further penalties for continuing failure to comply or obstruction
150
Increased daily default penalty for failure to comply with information notice
151
Tax-related penalty for failure to comply with information notice or obstruction
Penalty for inaccurate information or documents
152
Penalty for inaccurate information or documents
Penalties under Chapter 5: general
153
Assessment of penalties under Chapter 5
CHAPTER 6
PAYMENT OF PENALTIES
154
Payment of penalties
154A
Liability of personal representatives
CHAPTER 7
SUPPLEMENTARY
155
Double jeopardy
156
Power to make regulations about penalties
PART 6
INTEREST
CHAPTER 1
INTEREST ON AMOUNTS PAYABLE TO WRA
...
157
Late payment interest on WRA-collected taxes
157A
Late payment interest on penalties
157B
Late payment interest on amounts payable in respect of tax credit
158
Late payment interest: supplementary
...
159
Late payment interest start date: amendments to assessments etc.
160
Late payment interest start date: death of taxpayer
CHAPTER 2
INTEREST ON AMOUNTS PAYABLE BY WRA
Repayment interest
161
Repayment interest on amounts payable by WRA
162
Repayment interest: supplementary
CHAPTER 3
RATES OF INTEREST
163
Rates of late payment interest and repayment interest
PART 7
PAYMENT AND ENFORCEMENT
Payment
164
Meaning of “relevant amount”
165
Relevant amounts payable to WRA
166
Receipts for payment
167
Fees for payment
Certification of debt
168
Certificates of debt
Recovery
169
Proceedings in magistrates' court
170
Enforcement by taking control of goods
PART 8
REVIEWS AND APPEALS
CHAPTER 1
INTRODUCTORY
Overview
171
Overview of Part
Appealable decisions
172
Appealable decisions
CHAPTER 2
REVIEWS
173
Requesting a review
174
Time limit for requesting a review
175
Late request for review
176
Carrying out a review
177
Effect of conclusions of review
CHAPTER 3
APPEALS
178
Making an appeal
179
Time limit for making an appeal
180
Making a late appeal
181
Determining an appeal
CHAPTER 3A
PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEAL
181A
Review or appeal not to affect requirement to pay
181B
Postponement requests
181C
Time limit for making a postponement request
181D
Late postponement request
181E
Application for tribunal review of decision on a postponement request
181F
Variation after postponement request granted
181G
Effect of postponement
181H
Postponement requests relating to further appeals
181I
No further appeal or review of tribunal decisions relating to postponement requests
181J
Application of this Chapter to amounts payable in respect of tax credit
CHAPTER 4
MISCELLANEOUS AND SUPPLEMENTARY
Consequences of reviews and appeals
182
Payment of penalties in the event of a review or appeal
183
Disposal of reviews and appeals in respect of information notices
183A
Suspension of repayment pending further appeal
Settlement agreements
184
Settling disputes by agreement
PART 9
INVESTIGATION OF CRIMINAL OFFENCES
185
Powers to investigate criminal offences
186
Proceeds of crime
187
Regulation of investigatory powers
PART 10
FINAL PROVISIONS
187A
Crown application for the purposes of Land Transaction Tax
187B
Crown application for the purposes of the visitor levy
188
Power to make consequential etc. provision
189
Regulations
190
Issue of notices by WRA
191
Giving notices and other documents to WRA
192
Interpretation
193
Index of defined expressions
194
Coming into force
195
Short title

Tax Collection and Management (Wales) Act 2016
2016 anaw 6
An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.
[25 April 2016]
Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:
Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))
Act: power to amend conferred (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), ss. 62, 67(1)