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: Pakistan - Income from a UK source paid to a resident of Pakistan

UK personal allowances

The convention provides for UK personal allowances to be extended to individuals whoare both nationals and residents of Pakistan.

Commonwealth citizens are entitled to UK personal allowances wherever they are resident.