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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.

Last reviewed:

Reviewed by Kaiser Khan

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.

Primary source: gov.wales/welsh-rates-income-tax

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