Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Personal Allowances: Countries whose citizens are Commonwealth citizens


Antigua and Barbuda Mauritius
Australia Mozambique
Bahamas Namibia
Bangladesh Nauru
Barbados New Zealand
Belize Nigeria
Botswana Pakistan
Brunei Papua New Guinea
Cameroon St Kitts and Nevis
Canada St Lucia
Channel Islands St Vincent
Cyprus Samoa
Dominica Seychelles
Fiji Sierra Leone
Gambia Singapore
Ghana Solomon Islands
Grenada South Africa
Guyana Sri Lanka
India Swaziland
Isle of Man Tanzania
Jamaica Tonga
Kenya Trinidad and Tobago
Kiribati Tuvalu
Lesotho Uganda
Malawi United Kingdom
Malaysia Vanuatu
Maldives Zambia


Anguilla Montserrat
Bermuda Pitcairn Islands
British Antarctic Territory St Helena and Dependencies
British Indian Ocean Territory South Georgia & South Sandwich Islands
British Virgin Islands in Cyprus Sovereign Base Areas of Akrotiri and Dhekelia
Cayman Islands Turks and Caicos Islands
Falkland Islands Gibraltar

From the 21 May 2002 the British Overseas Territories Act 2002 granted British citizenship to anyone holding a British Overseas Territories Citizenship (BOTC) on that date (excluding the Sovereign Base Areas in Cyprus). After that date BOTC can be granted British citizenship by registration or by virtue of a connection with a British overseas territory (for example by being born or adopted there)