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A consultation on whether entitlement to the UK Personal Allowance should be restricted for non-UK residents and how this might be implemented.
This consultation ran from to
At Budget 2014 the government announced it would consult on whether entitlement to the UK Personal Allowance should be restricted for non-residents and how this might be done. This consultation will be used to help the government understand the impacts and feasibility of any change and to make a balanced decision as to the desirability of a policy change.