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Administration of Welsh income tax 2019-20

Under the Government of Wales Act 2006 the NAO produces an annual report for the Welsh Assembly on HM Revenue and Customs’ (HMRC’s) administration of the Welsh rate of income tax. This year, we will report on HMRC’s estimate of the revenue attributable to Wales during 2019-20, following the introduction of the Welsh rates of income tax in April 2019. The report will also evaluate HMRC’s controls over the administration of the Welsh rates of income tax, including their approach to compliance risk. We will also be reporting on the costs incurred by HMRC during 2019-20 that have been charged to the Welsh Government under their Service Level Agreement.