During February/March 2019 employers will receive ‘C’ Pay As You Earn (PAYE) codes for all employees where HMRC’s records show they are resident in Wales.
The roll-out of the Welsh rates of Income Tax (WRIT) is continuing following the announcement that HMRC has written to more than two million customers with a main residence in Wales to tell them about WRIT.
Much like the system for Scottish taxpayers, HMRC will continue to administer WRIT as part of the UK Income Tax system.
Employers should ensure that the correct tax code is used with effect from 6 April 2019. Employees do not need to do anything unless they move home. It is advisable to remind staff to notify HMRC if they move address – particularly for those on the border who may move into or out of Wales.
