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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark

UK Personal Allowances

A resident of Denmark who is also national of Denmark is entitled to UK PersonalAllowances.

A resident of Denmark who is not national of Denmark is entitled to UK Personal Allowancesif he/she is a national of a country in the EEA.