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HMRC internal manual

International Manual

Double Taxation applications and claims: applicants/claimants - individuals: Individuals entitled to UK personal allowances

Individuals entitled to UK tax allowances

Certain categories of non-resident individuals are entitled to UK allowances under the provisions of a DTA. The allowances are set against the individual’s total UK liable income whether or not UK tax has been deducted.

An individual may claim UK tax allowances if he is any one of the following:

  • a national of a state within the European Economic Area (EEA), including UK citizens, that is Austria, Belgium,Bulgaria, Croatia*,Cyprus, Czech Republic,  Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom (*Croatia joined EEA 2013, but entitled to PA if National and Resident prior to new treaty)
  • is or has been employed in the service of the British Crown
  • is employed in the service of any UK missionary society
  • is employed in the service of any state under the protection of Her Majesty
  • is resident in the Isle of Man or the Channel Islands
  • has previously resided in the UK and is resident abroad for the sake of his/her health or the health of a member of his/her family living with him/her
  • is a widow, widower or surviving civil partner whose late spouse or civil partner was employed in the service of the British Crown
  • is a national of Israel and Jamaica
  • is a national who is also a resident of Argentina, (no relief for 2002-03 and later years), Australia, Azerbaijan, Bangladesh, Belarus, Bolivia, Bosnia and Herzegovina, Botswana, Canada, Côte d’Ivoire (Ivory Coast), Egypt, Gambia, India, Indonesia, Japan, Jordan, Kazakhstan, Korea (no relief for 2002-03 and later years), Lesotho, Malaysia, Montenegro, Morocco, New Zealand, Nigeria, Oman, Pakistan, Papua New Guinea, Philippines, Russian Federation, Serbia, South Africa, Sri Lanka, Sudan, Switzerland, Taiwan, Thailand, Trinidad & Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, Uzbekistan, Venezuela, Vietnam, Federal Republic of Yugoslavia, Zimbabwe or
  • is a resident of Austria, Barbados, Belgium, Fiji, Greece, Ireland, Kenya, Luxembourg, Mauritius, Myanmar (Burma), Namibia, Netherlands, Portugal,Swaziland, Switzerland, Sweden(up to April 2016 only) and Zambia.

If the individual is a resident but not a national of Austria, Belgium, Kenya, Luxembourg, Mauritius, Netherlands, Portugal, Sweden(up to April 2016 only), or Zambia he is not entitled to allowances if his/her income consists solely of dividends, interest and royalties (or any combination of them).

 

Claim form

Form R43 is used to claim UK tax allowances. Forms R43 and accompanying R43 (Notes) are available for each in-date income tax year. They may be downloaded by customers from the HMRC website