DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
UK personal allowances
Article 23 of the Convention provides residents of the Netherlands with an entitlement to UK personal allowances. Netherlands residents who are not Netherlands nationals are denied allowances if their income is solely dividends, interest or royalties, or any combination of these. See Article 27 ‘Miscellaneous Rules’.
For current years, under ITA07/S56, EEA citizens are entitled to UK allowances wherever they are resident.