# Who is a Welsh taxpayer?

> Quick answer · Last updated 4 July 2026

Canonical HTML: https://moneyguide.org.uk/answers/who-is-a-welsh-taxpayer/
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## In short

Someone whose main home is in Wales for the majority of the tax year — HMRC applies a C-prefix to your PAYE tax code. It is based on residence, not where you work.

Report address changes to HMRC when you move between Wales, England or Scotland.

Mid-year moves use a day-count test for the majority of the tax year.

See Welsh income tax bands guide.

## Related

- [Welsh income tax bands](https://moneyguide.org.uk/work-earnings/welsh-income-tax-bands/)
- [Scottish income tax bands](https://moneyguide.org.uk/work-earnings/scottish-income-tax-bands/)

## Primary source

gov.wales/welsh-rates-income-tax

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Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.