From April 2019 the Welsh Government will be able to vary the rates of Income Tax paid by Welsh taxpayers.

HMRC will identify Welsh taxpayers based on the information they hold on their systems. Welsh taxpayers resident in Wales will then be issued with a tax code beginning with C.

Employees are being encouraged to make sure that HMRC hold the correct address by using the Personal Tax Account, www.gov.uk/personal-tax-account.

The Welsh Government has committed not to increase the Welsh rate of Income Tax (WRIT) for the duration of the current Assembly so tax payers should see no difference other than the change of tax code.

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