WTTG4100 - Overview

The Wales Act 2014 sets out a number of tests to determine whether an individual is a Welsh taxpayer.

In order for an individual to be a Welsh taxpayer, they must be UK resident for tax purposes 바카라 사이트� an individual who is not UK tax resident cannot be a Welsh taxpayer.

An individual will be a Welsh taxpayer if they satisfy any of the following tests:

  1. They are a Welsh parliamentarian
  2. They have a 바카라 사이트渃lose connection바카라 사이트� to Wales through either:
    1. Having only a single 바카라 사이트減lace of residence바카라 사이트�, which is in Wales; or
    2. Where they have more than one 바카라 사이트減lace of residence바카라 사이트�, having their 바카라 사이트渕ain place of residence바카라 사이트� in Wales for at least as much of the tax year as it has been in each other part of the UK
  3. Where no 바카라 사이트渃lose connection바카라 사이트� to Wales or any other part of the UK exists (either through it not being possible to identify any place of residence or a main residence) 바카라 사이트� through day counting.

바카라 사이트淧art of the UK바카라 사이트� is to be interpreted as Wales, England, Scotland and Northern Ireland but not Isle of Man or the Channel Islands.聽

If an individual is identified as being a Welsh taxpayer that status applies for a whole tax year 바카라 사이트� it is not possible to be a Welsh taxpayer for part of a tax year.

However, it should be noted that in a year that the individual becomes or ceases to be UK tax resident, the extent to which income in that tax year is subject to income tax at Welsh rates remains subject to 바카라 사이트榮plit year바카라 사이트� treatment under the statutory residence test.聽