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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

CHAPTER 3TAX RETURNS

Filing date

40Meaning of “filing date”

In this Act, the “filing date”, in relation to a tax return, is the day by which the tax return is required to be made by any enactment.

Amendment and correction of tax returns

41Amendment 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”).

(3)The relevant date is—

(a)the filing date, or

(b)such other date as the Welsh Ministers may by regulations prescribe.

(4)This section is subject to sections 45(3) and 50.

42Correction 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.

(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 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.

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