It's the property that is taxed not the people in it per se, although people on certain benefits can claim for second person relief. Paying it is down to the householder.
When you move into your new apartment they won't want to know your previous addresses, nor will there be any problem for your friends.
Quote:
Who has to pay council tax
Usually one person, called the liable person, is liable to pay council tax. Nobody under the age of 18 can be a liable person. Couples living together will both be liable, even if there is only one name on the bill. This applies whether the couple is married, cohabiting or in a civil partnership.
Usually, the person living in a property will be the liable person, but sometimes it will be the owner of the property who will be liable to pay.
The owner will be liable if:
the property is in multiple occupation, for example, a house shared by a number of different households who all pay rent separately; or
the people who live in the property are all under the age of 18; or
the people who live in the property are all asylum seekers who are not entitled to claim benefits including council tax benefit
the people who are staying in the property are there temporarily and have their main homes somewhere else; or
the property is a care home, hospital, hostel or women's refuge.
If only one person lives in a property they will be the liable person. If more than one person lives there, a system called the hierarchy of liability is used to work out who is the liable person. The person at the top, or nearest to the top, of the hierarchy is the liable person. Two people at the same point of the hierarchy will both be liable.
The hierarchy of liability is:
a resident owner-occupier who owns either the leasehold or freehold of all or part of the property
a resident tenant
a resident who lives in the property and who is a licensee. This means that they are not a tenant, but have permission to stay there
any resident living in the property, for example, a squatter
an owner of the property where no one is resident.
http://www.adviceguide.org.uk/index/...opaycounciltax