The letter ‘C’ will reportedly be used to indicated a Welsh taxpayer when income tax becomes devolved in Wales from April 2019.
Similar to the system used in Scotland – where tax codes begin with an ‘S’ to indicate a Scottish taxpayer – a ‘C’ will be used for Welsh taxpayers, HMRC has confirmed.
An article offering further details on this issue is expected to be published on GOV.UK shortly, as well as in the next Employer Bulletin.
Although income tax will not be devolved in Wales until next year, the Welsh Government and the National Assembly for Wales will become responsible for some of the taxes paid in Wales in April 2018, including land transaction tax and landfill disposals tax.
Further details about the devolution of income tax in Wales can be found here.
