WTTG3800 - Meaning of 'main place of residence'

Where an individual has two or more 바카라 사이트減laces of residence바카라 사이트� in different parts of the UK in a tax year, Welsh taxpayer status will depend on whether a 바카라 사이트渃lose connection바카라 사이트� with Wales or another part of the UK exists.聽 Central to that test is establishing an individual바카라 사이트檚 바카라 사이트渕ain place of residence바카라 사이트�.

A 바카라 사이트渕ain place of residence바카라 사이트� is not necessarily the residence where the individual spends the majority of their time, although it commonly might be.聽 A 바카라 사이트渕ain place of residence바카라 사이트� is the 바카라 사이트減lace of residence바카라 사이트� with which the individual can be said to have the greatest degree of connection.

Whether a place constitutes a 바카라 사이트渕ain place of residence바카라 사이트� is a matter of fact and all of the facts and circumstances of the particular case must be considered to arrive at a conclusion.

The following points, although not exhaustive, may be useful in establishing whether a place constitutes a 바카라 사이트渕ain place of residence바카라 사이트� for a given tax year.聽

In using the list it is important to remember that the factors appear in no particular order; that the relevance of points will vary from individual to individual; and that the list does not form a 바카라 사이트榖ox-counting바카라 사이트� guide to Welsh taxpayer status.

  • If the individual is married, in a civil partnership or a long-term relationship, where does the family spend its time?
  • If the individual has children, where do they go to school?
  • The location of social, non-work activity e.g. club membership and participation, hobbies etc.
  • How is each residence furnished?
  • Where are the majority of the individual바카라 사이트檚 possessions kept?
  • Where is the individual registered with a doctor, dentist and optician?
  • Which address is used for correspondence, for example from banks and building societies, credit cards?
  • At which address is the individual바카라 사이트檚 car registered and insured?
  • Which address is the main residence for council tax?
  • At which residence is the individual registered to vote?