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Find out when you can ask for a tax opinion in some cases and what you’ll need to do.

Organisation:
First published:
15 January 2018
Last updated:

After you fully considered the relevant guidance, you can ask us whether tax applies to specific transactions if:

  • you cannot find the information you need
  • you’re still unsure about our interpretation of devolved tax legislation

We’ll reply to your tax opinion request in writing, usually within 25 working days.

If we’re not able to give you an opinion, we’ll explain why.

Information you need to provide

When you ask for a tax opinion use our information checklist to make sure you include specific details about:

  • the person making the request
  • the tax, and transactions or activities involved
  • legal points you think apply

We ask this to fully understand the background to your situation and where the uncertainty lies. This helps to process your request more quickly.

Sometimes we may need to ask for more information before we can give you a full reply. Please respond as soon as you can. Otherwise, you may need to submit a new tax opinion request, so we have a current view of the facts.

How to submit your opinion request

To send your request, use our online contact form and upload your attachments, or post to:

Welsh Revenue Authority Tax Opinions

Welsh Revenue Authority
PO Box 110
Pontypridd
CF37 9EH

We're currently unable to access our post, so there’ll be a delay processing anything you send us by post. To avoid this delay, we recommend using our online services. Contact us if you're unable to do so.

If your request is to do with Landfill Disposals Tax contact your customer relationship manager.

When we will not provide an opinion

We will not provide an opinion if:

  • if it’s a hypothetical situation
  • you’ve not provided all the information we need
  • you’ve already filed a return for the transaction in question; unless you are considering amending your return
  • we’re checking your tax position for the period in question (you’ll need to contact the official dealing with the case)
  • we do not think there are genuine points of uncertainty (if so we’ll explain and direct you to relevant guidance)

Or if you’re asking us:

  • to give tax planning advice
  • to approve tax planning products or arrangements
  • about the application of the general anti-avoidance rule (GAAR)
  • about how we treat transactions which we believe is to avoid tax

Time limits, interest and penalties

Asking for a tax opinion does not affect how long you have to file a return or pay your tax. If you file or pay late, you may have to pay interest and penalties.

If you’re waiting for a response from us, you’ll still need to send your return in on time.

When you get our response, you can amend your tax return as long as you are within the normal time limits to do so.

See how to amend your Land Transaction Tax return

See how to amend your Landfill Disposal Tax return

When you can rely on a tax opinion

You can rely on an opinion if:

  • you provided us with accurate information
  • the transaction was carried out in the way you described

Only the person (or their agent) who requests a tax opinion can rely on it, and only for the transaction to which it refers.

You cannot rely on a tax opinion where the transaction is part of a scheme or arrangement to avoid or evade tax.

If you disagree with an opinion

If you think our opinion has not considered important facts set out in your request, contact us to explain what you think we overlooked.

You can file the return based on your own understanding. You must contact us if you do this or note it on the return.

Whether you can appeal

There’s no general right of appeal against a tax opinion we’ve given. Appeal rights are usually against decisions we take, such as issuing an assessment for underpaid tax or imposing a penalty.

Complaints

If you're unhappy with the way we’ve handled your request, the easiest way to resolve it is to speak to the person you’ve been dealing with. They’ll do their best to help.

If they're unable to resolve the issue, you can make a complaint.

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