HM Revenue and Customs
Clarifying the scope of the Welsh rates of Income Tax – technical note and draft legislation
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
This consultation closes at 11:45pm on 5 November 2018
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.
We would welcome your views on the accuracy of the draft legislation that accompanies the technical note.
You can read:
- draft legislation: The Devolved Income Tax Rates (Consequential Amendments) Order 2018
- draft legislation: The Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2018
- technical note: Clarifying the scope of the Welsh rates of Income Tax
Technical note: Clarifying the scope of the Welsh rates of Income Tax PDF, 467KB, 20 pages
Ways to respond
3/53 100 Parliament Street,
Latest News from
HM Revenue and Customs
HMRC extends deadline for £8 million of customs training funding08/04/2019 14:15:00
The deadline for applications for a government initiative to help businesses prepare for EU Exit has been extended to 31 May 2019.
HMRC urges loan scheme users to come forward now04/04/2019 11:10:00
Users of disguised remuneration schemes need to come to HMRC with information to settle their affairs before 5 April or face the loan charge.
Making Tax Digital becomes law02/04/2019 11:10:00
New digital tax system to give more than one million businesses more financial control.
Biggest ever increase to National Living Wage comes into effect01/04/2019 14:16:00
1.8 million workers earning the National Living Wage will receive an additional £690 over the year from today.
Proposed change to probate fees28/03/2019 11:10:00
While the changes are being considered there is a temporary process in place for applying for probate.
HMRC wins £40 million battle against tax avoidance promoters27/03/2019 16:25:00
HM Revenue and Customs has won a legal case over tax avoidance scheme promoter Hyrax Resourcing Ltd, which will help the tax authority collect over £40 million in unpaid taxes.
HMRC outlines extension of Transitional Simplified Procedures22/03/2019 16:05:00
HMRC has today (22 March 2019) announced further details of measures to support businesses with new customs requirements, if the UK leaves the EU without a deal.
Off-payroll working rules from April 202005/03/2019 13:43:00
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.