§ Mr. Morganasked the Chancellor of the Exchequer whether he will take immediate steps to ensure that all tax matters 548W relating to income and earned exclusively within Wales by persons resident, and companies registered, within the Principality shall be administered by Inland Revenue tax offices within the Welsh boundaries.
§ Mr. Denzil DaviesNo. The basis of administration of the PAYE system is by reference to which tax district deals with the employer not the residence of the employee. It would not be practicable to make separate arrangements for the earnings in Wales of employees resident in the Principality where the employers PAYE affairs were not themselves dealt with in Wales.
Tax matters relating to income earned in Wales by residents assessable under Schedule D are for the most part administered within the Welsh boundaries and the same applies to the corporation tax affairs of most companies registered within the Principality.