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Welsh Taxpayer Technical Guidance

Publication Date: 2024

Publisher: Bloomsbury Professional

Copyright: 2024 Crown

Welsh Taxpayer Technical Guidance

Welsh Taxpayer Technical Guidance

Technical guidance on who, from 6 April 2019, will be a Welsh taxpayer. Includes guidance on an individual's ‘place of residence’, ‘main place of residence’, tests for Welsh taxpayer status and evidence used to establish someone's status.

Last update: 29th March 2024

Contents

  • Expand All
  • Collapse All
  • WTTG1000: Introduction
  • WTTG2000: Definition of a Welsh taxpayer
  • Open Section
    WTTG3000: Place of residence: contents
    • WTTG3100: Overview
    • WTTG3200: Relevant tax case law
    • WTTG3300: Relevant non-tax case law
    • WTTG3400: Meaning of ‘place of residence’ for Welsh taxpayer purposes
    • WTTG3500: Principles and characteristics for Welsh taxpayer status
    • WTTG3600: What is not considered to be a place of residence for Welsh taxpayer purposes?
    • WTTG3700: Cross border properties
    • WTTG3800: Meaning of ‘main place of residence’
  • Open Section
    WTTG4000: Tests for Welsh taxpayer status: contents
    • WTTG4100: Overview
    • WTTG4200: Test A - Welsh Parliamentarian
    • WTTG4300: Test Bi - ‘close connection’ to Wales - single place of residence
    • WTTG4400: Test Bii - ‘close connection’ to Wales - two or more places of residence
    • WTTG4500: Test C - no ‘close connection’ - ‘days spent’ in Wales or in other ‘parts of the UK’
  • WTTG5000: Evidence to establish whether Welsh taxpayer status is appropriate

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