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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK personal allowances

Residents of Spain who are also a national of Spain are entitled to UK Personal Allowances.

Residents of Spain who are not a national of Spain are entitled to UK Personal Allowances if they are a national of a country in the EEA.