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HMRC internal manual

International Manual

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

UK personal allowances

Article 25 of the DTA provides an entitlement to UK personal allowances to persons who are nationals of Malta and who are resident in Malta. Residents of Malta who are not nationals of Malta are denied allowances.

Citizens of Malta are Commonwealth citizens and, under ICTA88/S278, are entitled to UK allowances wherever they are resident.

From 1 May 2004 Malta is a member of the EEA. Under ITA07/S56 EEA nationals are entitled to UK allowances wherever they are resident.