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Where an individual has two or more 鈥減laces of residence鈥� in different parts of the UK in a tax year, Welsh taxpayer status will depend on whether a 鈥渃lose connection鈥� with Wales or another part of the UK exists.聽 Central to that test is establishing an individual鈥檚 鈥渕ain place of residence鈥�.

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

Whether a place constitutes a 鈥渕ain place of residence鈥� 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 鈥渕ain place of residence鈥� 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 鈥榖ox-counting鈥� 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鈥檚 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 individual鈥檚 car registered and insured?
• Which address is the main residence for council tax?
• At which residence is the individual registered to vote?