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This part of the guidance provides information about how HMRC interprets the term 鈥減lace of residence鈥� in the context of applying the definition of a Welsh taxpayer to an individual鈥檚 circumstances and is based on case law.

For the purposes of Welsh taxpayer status HMRC considers that an individual鈥檚 鈥減lace of residence鈥� is a place that a reasonable onlooker, with knowledge of the material facts, would regard as the dwelling in which that person habitually lives: in other words his or her home.聽

As the meaning of 鈥減lace of residence鈥� can vary according to its context it is not possible for this guidance to provide an absolute definition of the term.聽 What the following section of this guidance does is to give indicators outlining characteristics that a 鈥減lace of residence鈥� will generally have.

Some general examples are given of what a 鈥減lace of residence鈥� may or may not be; whether a place is or is not a 鈥減lace of residence鈥� will always depend on the facts and circumstances of its use by the individual.聽 HMRC may choose to enquire into those facts and circumstances.

The concept of 鈥減lace of residence鈥� as described in this guidance relates only to Welsh taxpayer status.聽 The guidance does not apply for the purposes of applying the concept of residence as used in other aspects of tax law.聽聽