Collection Tax collection and management: technical guidance Detailed guidance describing the powers and duties of the Welsh Revenue Authority and duties and rights of taxpayers. Part of: Land Transaction Tax and Landfill Disposals Tax Organisation: Welsh Revenue Authority First published: 22 May 2018 Last updated: 22 May 2018 In this collection Technical guidance Guidance updates Technical guidance Relief in case of excessive assessment or overpaid tax 8 May 2018 Detailed guide Penalties 24 May 2019 Detailed guide Investigative powers 26 April 2018 Detailed guide Interest 13 September 2019 Detailed guide Debt recovery 26 April 2018 Detailed guide Taxpayer information 26 April 2018 Detailed guide Reviews and appeals 29 January 2019 Detailed guide General anti-avoidance rule 1 February 2019 Detailed guide Tax returns, enquiries and assessments 13 December 2018 Detailed guide Guidance updates Changes to technical guidance 13 September 2019 Detailed guide
