DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
UK personal allowances (Article 25)
Article 25 of the DTA provides an entitlement to UK personal allowances to persons who are Cyprus nationals who are resident in Cyprus. Cyprus residents who are not Cyprus nationals are denied allowances.
Citizens of Cyprus are Commonwealth citizens and, under ICTA88/S278, are entitled to UK allowances wherever they are resident.
From 1 May 2004 Cyprus is a member of the EEA. Under ITA07/S56 EEA nationals are also entitled to UK allowances wherever they are resident.