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HMRC internal manual

Welsh Taxpayer Technical Guidance

Evidence to establish whether Welsh taxpayer status is appropriate

For the vast majority of individuals, the question of whether or not they are a Welsh taxpayer will be a simple one – they will either live in Wales and thus be a Welsh taxpayer or live elsewhere in the UK and not be a Welsh taxpayer.

Whether or not an individual is a Welsh taxpayer will not, however, be simple in all cases.  Where individuals have more complex living arrangements a range of evidence may assist in identifying whether an individual is or is not a Welsh taxpayer.

Place of residence & main place of residence

When considering whether somewhere is a place of residence or main place of residence for the purposes of establishing Welsh taxpayer status, evidence to establish presence at a particular home and whether or not a home existed will be critical.  The following information might help establish the facts.

General overheads or bills which may demonstrate that an individual has been present in that home:

  • TV / satellite / cable subscriptions
  • Local parking permits
  • Membership of clubs, for example sports, health or social clubs
  • Mobile phone usage and bills pointing to presence in a country
  • Lifestyle purchases pointing to time spent at a location or residence, e.g. purchases of food, meals out, social events
  • Presence of spouse, partner or children
  • Increases in maintenance costs or the frequency of maintenance, for example having a house cleaned more frequently
  • Insurance documents relating to that home
  • SORN notification that a vehicle in the UK is ‘off road’
  • Re-directed mail requests or the address to which personal post is sent
  • The address to which a driving licence is registered
  • Bank accounts and credit cards linked to an address and statements which show payments made to utility companies demonstrating usage consistent with living in the property
  • Evidence of local taxes, such as Council Tax, being paid
  • Registration at an address with local medical practitioners
  • Credit card and bank statements which indicate the pattern and place of day by day expenditure

The above list is not definitive; no one piece of evidence is likely to definitely demonstrate the experience of a place or main place of residence.  The weight and quality of all the evidence, taken together, should be considered.