WTTG5000 | 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.