Written Statement: His Majesty’s Revenue & Customs (HMRC) Annual report on Welsh Rates of Income Tax (WRIT) 2023

I would like to make members aware that HMRC has published its latest WRIT Annual Report. As set out in the Service Level Agreement (SLA), HMRC is required to report annually on its delivery of WRIT. The report sets out information about HMRC’s administration of WRIT, covering:

  • identification and assurance of Welsh taxpayers;
  • compliance activity;
  • the collection of and accounting for WRIT revenues;
  • customer service and support;
  • data for WRIT rate setting and forecasting;
  • governance and oversight of WRIT;
  • and the costs of delivering WRIT and recharging of these costs to the Welsh Government.

A formal governance structure is in place to ensure a consistent quality of service to Welsh taxpayers and allow HMRC and the Welsh Government to meet their respective responsibilities in respect of operating WRIT. The report can be found at: Welsh rates of Income Tax – HMRC annual report 2023