{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-38",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-38.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": "Duty to keep and preserve records: cases where a tax return is required",
  "text": "(1) A person who is required to make a tax return must—\n(a) keep any records that may be needed to enable the person to demonstrate that the tax return is correct and complete, and\n(b) preserve any records that may be needed for that purpose.\n(2) The records must be preserved until the end of the later of the relevant date and the date on which—\n(a) an enquiry into the tax return is completed (see section 50), or\n(b) if there is no enquiry, the enquiry period ends (see section 43(1A)).\n(3) The ““relevant date”” is the sixth anniversary of whichever is the later of—\n(a) the filing date, and\n(b) if the return has been made and subsequently amended under section 41, the date on which notice of amendment is given under that section.\n(3A) But if WRA specifies an earlier date under this subsection, the “\"relevant date”” means the date specified.\n(4) Different dates may be specified for different purposes under subsection (3A).\n(5) In this Chapter, “\"records”” includes supporting documents (for example, accounts, books, deeds, contracts, vouchers and receipts).\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 38(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(a)(i); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 38(1)(b) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(a)(ii); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 38(2) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(b)(i); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 38(2)(b) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(b)(ii); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 38(3)(3A) substituted for s. 38(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(c); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 38(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(d)(i); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 38(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(d)(ii); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 38(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(e); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 38(6) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 38(7) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 38(8) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 38 heading substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(g); S.I. 2018/34, art. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 38(1) modified (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 21(8), 43(3), 97(2); S.I. 2018/35, art. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 38 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/38",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}