Section 45 Amendment of tax return during enquiry to prevent loss of taxI1

England and Wales

(1)

If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

(a)

that the amount stated in the tax return as the amount of F1WRA-collected tax F2chargeable is insufficient, and

(b)

that, unless the return is immediately amended, there is likely to be a loss of WRA-collected tax,

WRA may by notice issued to the person who made the return amend it to make good the insufficiency.

F3(1A)

If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

(a)

that the amount of tax credit claimed in the tax return is excessive, and

(b)

that, unless the return is immediately amended, there is likely to be a loss of WRA-collected tax,

WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.

(2)

If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return,

F4(a)

subsection (1) applies only so far as the insufficiency is attributable to the amendment F5, and

(b)

subsection (1A) applies only so far as the excessive amount is attributable to the amendment.

(3)

Where a notice is issued under subsection (1) F6or (1A), the person who made the tax return may no longer amend it under section 41.

(4)

The person who made the tax return must pay any amount, or additional amount, of WRA-collected tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.

(5)

For the purposes of this section and F7sections 45A and 46 the period during which an enquiry into a tax return is in progress is the whole of the period—

(a)

beginning with the day on which notice of enquiry into the tax return is issued, and

(b)

ending with the day on which the enquiry is completed (see section 50).

Annotations

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
F2: Word in s. 45(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. 13(a); S.I. 2018/34, art. 3
F3: S. 45(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(2)
F4: Words in s. 45(2) renumbered as s. 45(2)(a) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(a)
F5: S. 45(2)(b) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(b)
F6: Words in s. 45(3) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(4)
F7: Words in s. 45(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. 13(b); S.I. 2018/34, art. 3

Commencement

I1: S. 45 in force at 1.4.2018 by S.I. 2018/33, art. 3

Notes on the whole Act

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21