WTTG3400 - Meaning of 'place of residence' for Welsh taxpayer purposes

This part of the guidance provides information about how HMRC interprets the term “place of residence” in the context of applying the definition of a Welsh taxpayer to an individual’s circumstances and is based on case law.

For the purposes of Welsh taxpayer status HMRC considers that an individual’s “place of residence” is a place that a reasonable onlooker, with knowledge of the material facts, would regard as the dwelling in which that person habitually lives: in other words his or her home. 

As the meaning of “place of residence” can vary according to its context it is not possible for this guidance to provide an absolute definition of the term.  What the following section of this guidance does is to give indicators outlining characteristics that a “place of residence” will generally have.

Some general examples are given of what a “place of residence” may or may not be; whether a place is or is not a “place of residence” will always depend on the facts and circumstances of its use by the individual.  HMRC may choose to enquire into those facts and circumstances.

The concept of “place of residence” as described in this guidance relates only to Welsh taxpayer status.  The guidance does not apply for the purposes of applying the concept of residence as used in other aspects of tax law.