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.

  1. WTTG1000
    Introduction
  2. WTTG2000
    Definition of a Welsh taxpayer
  3. WTTG3000
    Place of residence: contents
  4. WTTG4000
    Tests for Welsh taxpayer status: contents
  5. WTTG5000
    Evidence to establish whether Welsh taxpayer status is appropriate