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The administration of the Welsh rate of income tax 2018-19

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 the NAO will be reporting on HMRC’s preparations for the administration of devolved income tax powers to Wales for the 2019-20 tax year. The report will provide an update on the progress of HMRC’s implementation project, including the identification and notification of Welsh taxpayers, as well as an overview of the relevant processes already in place for the administration of devolved taxes in HMRC. We will also be reporting on the costs incurred by HMRC during 2018-19 that have been charged to the Welsh government.