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HMRC internal manual

International Manual

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

UK personal allowances

Before 6 April 2001 - 1985 Convention

Article 32(2), UK allowances are available to an individual who is a resident of Norway.

After 6 April 2001 - 2000 Convention

Article 29(1), UK allowances are available only to an individual who is both a nationaland a resident of Norway.

For in-date years, under ICTA88/S278, EEA citizens are entitled to UK allowances whereverthey are resident.