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HMRC internal manual

Welsh Taxpayer Technical Guidance

Meaning of 'main place of residence'

Where an individual has two or more “places of residence” in different parts of the UK in a tax year, Welsh taxpayer status will depend on whether a “close connection” with Wales or another part of the UK exists.  Central to that test is establishing an individual’s “main place of residence”.

A “main place of residence” is not necessarily the residence where the individual spends the majority of their time, although it commonly might be.  A “main place of residence” is the “place of residence” with which the individual can be said to have the greatest degree of connection.

Whether a place constitutes a “main place of residence” 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 “main place of residence” for a given tax year. 

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 ‘box-counting’ 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 individual’s 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 individual’s car registered and insured?
  • Which address is the main residence for council tax?
  • At which residence is the individual registered to vote?