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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Personal Allowances: Non-Resident Individuals who are entitled to Personal Allowances from 6 April 2010

From 6 April 2010 the entitlement for non-resident individuals who currently qualify for UK personal allowances and reliefs from income tax solely by virtue of being a Commonwealth citizen has been withdrawn.

Current legislation sets out a range of circumstances where individuals have a right to claim UK personal allowances and reliefs from income tax, despite being not resident in the UK. The individual may qualify as:

  • an EEA national
  • a British Citizen (including those covered under the British Overseas Territories Act 2002)
  • a resident of the Channel Islands or the Isle of Man
  • a person who has previously resided in the UK and is resident abroad for the sake of their health or that of a member of their family who is resident with the individual
  • a Crown servant
  • a person employed in the service of any territory under Her Majesty’s protection
  • a person employed in the service of a missionary society, or
  • a person whose late spouse or late civil partner was employed in the service of the Crown

The vast majority of individuals affected will still benefit through other means, for example Double Taxation Treaties if applicable. Please see the DT Digest (PDF 156KB) summarises the main relieving provisions (including personal allowances) of the Double Taxation Treaties.

*List of EEA countries

Austria Greece Netherlands
Belgium Hungary Norway
Bulgaria Iceland Poland
Cyprus Irish Republic Portugal inc. Madeira & The Azores
Czech Republic Italy Romania
Denmark Latvia Slovakia
Estonia Liechtenstein Slovenia
Finland Lithuania Spain
France Luxembourg Sweden
Germany Malta United Kingdom