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HMRC internal manual

International Manual

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

UK personal allowances

Article 25 of the convention provides an entitlement to UK personal allowances for nationals of Italy who are also resident there. For current years, under ITA07/S56, EEA citizens are entitled to UK allowances wherever they are resident.