Welsh Taxpayer Technical Guidance

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

This part of the guidance provides information about how HMRC interprets the term 바카라 사이트減lace of residence바카라 사이트� in the context of applying the definition of a Welsh taxpayer to an individual바카라 사이트檚 circumstances and is based on case law.

For the purposes of Welsh taxpayer status HMRC considers that an individual바카라 사이트檚 바카라 사이트減lace of residence바카라 사이트� 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.聽

As the meaning of 바카라 사이트減lace of residence바카라 사이트� can vary according to its context it is not possible for this guidance to provide an absolute definition of the term.聽 What the following section of this guidance does is to give indicators outlining characteristics that a 바카라 사이트減lace of residence바카라 사이트� will generally have.

Some general examples are given of what a 바카라 사이트減lace of residence바카라 사이트� may or may not be; whether a place is or is not a 바카라 사이트減lace of residence바카라 사이트� will always depend on the facts and circumstances of its use by the individual.聽 HMRC may choose to enquire into those facts and circumstances.

The concept of 바카라 사이트減lace of residence바카라 사이트� as described in this guidance relates only to Welsh taxpayer status.聽 The guidance does not apply for the purposes of applying the concept of residence as used in other aspects of tax law.聽聽