Do you have employees living in Wales?

As of 6 April 2019, people living in Wales could pay a different rate of Income Tax compared to people in other parts of the UK.

This may affect scaffolding companies who have a PAYE Settlement Agreement (PSA), or plan to enter into one. Record any employees who are subject to the Welsh rate of Income Tax (their tax code will begin with a C), as you do with Scottish, English and Northern Ireland rates of Income Tax. 

Ask any employees living in Wales to ensure that HMRC has their correct home address – they can do this here.