1. Overview

When we make a tax decision at the Welsh Revenue Authority (WRA), such as applying a late filing or payment penalty, we'll write to you and explain.

You can contact us if you need more information or do not understand our decision. We'll try our best to help.

How to appeal

If you’re unhappy with our decision, it might be possible to:

You need to do this within 30 days from the date we issue the tax decision letter. If you request a review, you cannot appeal to the tribunal until we’ve finished reviewing a decision.