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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Personal Allowances: not resident

If an individual is not resident in the UK, they may claim tax allowances if they are any one of the following

  • a Commonwealth citizen (this category applies only until 5 April 2010)
  • a citizen of a state within the European Economic Area (EEA) including British citizens
  • a current or a former employee of the British Crown
  • a UK missionary society employee
  • a civil servant in a territory under the protection of the British Crown
  • a resident of the Isle of Man or the Channel Islands
  • a former resident of the UK who lives abroad for the sake of their own health or the health of a member of their family who lives with them
  • a widow, widower or the surviving civil partner of an employee of the British Crown
  • a National and/or resident of a country with which the UK has a Double Taxation Agreement which allows such a claim.

If by reference to RDRM10100 (leaving the UK) or RDRM10200 (coming to the UK), an individual is not resident for the whole of a tax year, the following will provide guidance on personal allowances. If the individual is

  • an employee go to paragraph RDRM10125 or RDRM10255 
  • self-employed or a sub-contractor go to RDRM10130 or RDRM10265 
  • a pensioner go to RDRM10270 
  • any other individual

    • refer any claim to personal allowances to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team, Bootle