PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 3TAX RETURNS
Filing date
I340Meaning of “filing date”
a
in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
b
in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.
Amendment and correction of tax returns
I141Amendment of tax return by taxpayer
1
A person who has made a tax return may amend it by giving notice to WRA.
2
An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).
F23
The relevant date is the filing date.
3A
But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.
4
This section is subject to sections 45(3) and 50.
I242Correction of tax return by WRA
1
WRA may correct any obvious error or omission in a tax return.
2
A correction under this section—
a
is made by issuing a notice to the person who made the tax return, and
b
is regarded as effecting an amendment of the tax return.
3
The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.
4
A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.
F44A
If, as a result of a correction made under this section, an amount, or an additional amount, of devolved tax is payable, the person who made the tax return must pay the amount, or additional amount, before the end of the period of 30 days beginning with the day on which notice of the correction is issued.
5
A correction under this section has no effect if the person who made the tax return rejects it by—
a
during the amendment period, amending the tax return F1under section 41 so as to reject the correction, or
b
after that period, giving a notice rejecting the correction.
6
A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.