Welsh Government
Guidance
Find out whether you'll be a Welsh taxpayer if you move to or from Wales, have more than one home or have no home.
If you live in one place during a tax year and its in Wales youll be a Welsh taxpayer and will pay Welsh rates of Income Tax from 6 April 2019. Its paid to the Welsh Government.
If you live anywhere else in the UK you will not be a Welsh taxpayer.
Your situation might be different if you:
You can only be a Welsh taxpayer if youre resident in the UK for tax purposes.
If you move to a new address you must tell HMRC so they can make sure you have the right tax code. Your employer cannot do this.