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HMRC internal manual

International Manual

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

UK personal allowances

Article 23 of the Convention provides an entitlement to UK personal allowances. French residents who are not French nationals are denied allowances if their income 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.