PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 3TAX RETURNS
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.