Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

DT Agreements: Austria - Income from a UK source paid to a resident of Austria

UK Personal allowances

Article 25 of the Convention provides an entitlement to UK personal allowances for all residents of Austria. However, Austrian residents are denied allowances if their income from the UK is solely dividends, interest or royalties, or any combination of these.

For current years, under ITA07/S56, EEA citizens are entitled to UK allowances wherever they are resident.