The Welsh Revenue Authority has updated its technical guidance on the Tax Collection and Management (Wales) Act 2016, in relation to claiming refunds of devolved Welsh taxes.
TCMA/2020 ‘Making a claim’ has been amended to clarify that claim requests outside of the time limits for amending claims will be treated as potential claim; and
TCMA/2010 ‘Claiming a refund’ has been rewritten to set out the three main circumstances in which claims for refunds of tax may be made and the applicable section of the legislation.
The Welsh Revenue Authority has updated its technical guidance on the Tax Collection and Management (Wales) Act 2016, in relation to claiming refunds of devolved Welsh taxes.
TCMA/2020 ‘Making a claim’ has been amended to clarify that claim requests outside of the time limits for amending claims will be treated as potential claim; and
TCMA/2010 ‘Claiming a refund’ has been rewritten to set out the three main circumstances in which claims for refunds of tax may be made and the applicable section of the legislation.
