Employers have been reminded that they only have until 5 November to submit their responses to the consultation into the scope of the Welsh rates of Income Tax.
The Wales Act 2014 introduces the Welsh rates of Income Tax, which will be implemented in April 2019. This requires technical changes to legislation to ensure the new Welsh rates operate as intended, and HMRC has produced a technical note setting out the government’s policy position in areas where the rate setting power interacts with other areas of the Income Tax system.
HMRC welcomes views on the accuracy of the draft legislation that accompanies the technical note.
Beyond the technical aspects of implementing the Welsh rate, individuals who have been identified by HMRC as Welsh taxpayers will receive a notification letter in November informing them of their Welsh taxpayer status.
It is important that HMRC are notified of any change of address to ensure that customers receive their notification letter. Employees can check that HMRC has their correct address by registering and logging onto their Personal Tax Account.
