PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 5

WRA DETERMINATIONS

Determination of tax chargeable if no tax return made
52
1
This section applies where—
a
WRA has reason to believe that a person is chargeable to a WRA-collected tax,
b
the person has not made a tax return in relation to the WRA-collected tax chargeable, and
c
the relevant filing date has passed.
2
“The relevant filing date” means the date by which WRA believes a tax return was required to be made.
3
WRA may make a determination (a “WRA determination”) of the amount of WRA-collected tax to which the person is, in WRA's opinion, chargeable.
4
Notice of the determination must be issued to the person.
5
The person must pay the WRA-collected tax payable in accordance with the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
6
No WRA determination may be made more than 4 years after the relevant date.
7
The relevant date is—
a
the relevant filing date, or
b
such other date as the Welsh Ministers may by regulations prescribe.

Determination superseded by tax return
53
1
If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a WRA-collected tax makes a tax return with respect to the tax, the return supersedes the determination.
2
But subsection (1) does not apply to a tax return made—
a
more than 4 years after the power to make a WRA determination first became exercisable, or
b
more than 12 months after the day on which the notice of the determination was issued,
whichever is the later.
3
Where—
a
proceedings have been begun for the recovery of any WRA-collected tax charged by a WRA determination, and
b
before the proceedings are concluded the determination is superseded by a tax return,
the proceedings may be continued as if they were proceedings for the recovery of so much of the WRA-collected tax charged by the tax return as is required to be paid and has not yet been paid.
S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3
S. 53 in force at 1.4.2018 by S.I. 2018/33, art. 3
Words in s. 52(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 16; S.I. 2018/34, art. 3
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21