Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

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

UK personal allowances

Under the terms of the convention, individuals who are both nationals of (Article 25) andresident in (Article 1) Japan, are entitled to UK Personal Allowances.