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.

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