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HMRC internal manual

International Manual

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

UK personal allowances

Under the DTC, UK allowances are available only to an individual who is both a national and a resident of Iceland.

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