PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8

PROCEDURE FOR MAKING CLAIMS ETC.

Duty to keep and preserve records
69
1
A person making a claim under section 62 or 63 must—
a
have kept any records that are needed to enable the person to make a correct and complete claim, and
b
preserve those records in accordance with this section.
2
The records must be preserved until the latest of the following—
a
(except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made;
b
where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;
c
where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.
3
The Welsh Ministers may by regulations—
a
provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;
b
prescribe descriptions of supporting documents that are required to be kept under this section.
4
Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).
5
“Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.