DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
UK personal allowances
Article 21 of the Convention provides entitlement to UK personal allowances. Residents of Portugal who are not Portuguese nationals are denied allowances if their income is solely dividends, interest or royalties, or any combination of these.
For current years, under ITA07/S56, EEA citizens are entitled to UK allowances wherever they are resident.