Welsh Revenue Authority: tax opinion information checklist

Use this checklist to help you decide what information to include when you ask for a tax opinion.

In your request, you should follow the order set out on this page and include the related numbering on any supporting documents.

1. About the person making the request

1. Your name and address.

2. If you’re acting as an agent or representing a taxpayer, please provide:

   • their name and address
   • a copy of a mandate signed by your client confirming your authority to act on their behalf.

   Until we have this, we cannot correspond with you.

3. A brief outline of the request.

2. About the tax transactions or activity

1. The taxes the request refers to.
2. The reasons for undertaking the transaction or activity or the circumstance on which a tax opinion is requested.
3. Provide facts about the transaction or activity so that we have all the information to provide our response. Please include copies of all supporting documents.
4. Tell us what you think the tax should be and the issues you want us to consider.
5. The proposed date of the transaction or activity.
6. The monetary value of the transaction or activity.

3. About legal points

1. Outline the specific legislation you think applies to the request.
2. Explain why you think the application of the legislation is open to different interpretations. You should:
   • provide a summary of those different interpretations
   • explain why the tax consequences are uncertain, including reference to our published guidance and case law.
3. Provide copies of any legal advice you’ve already received which your content to disclose.
4. Tell us if you’ve asked us about this transaction, or a similar one before.

Submit your opinion request

Use our online contact form and upload your attachments, or post to: