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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
, see all updates

Residence: Personal Allowances: Non-resident individuals who may claim personal allowances under the provisions of Double Taxation Agreements

Non-resident individuals who satisfy one of the conditions below are entitled to United Kingdom Personal Allowances

  • an individual who is a national of Israel or Jamaica

or

  • an individual who is an EEA national of

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

or

  • an individual who is a national and also a resident of

Argentina, Australia, Azerbaijan, Bangladesh, Belarus, Bolivia, Bosnia and Herzegovina*, Botswana, Canada, Côte d’Ivoire (Ivory Coast), Egypt, Gambia, India, Indonesia, Japan, Jordan, Kazakhstan, Korea, Lesotho, Malaysia, Montenegro*, Morocco, New Zealand, Nigeria, Oman, Pakistan, Papua New Guinea, Philippines, Russian Federation, Serbia*, South Africa, Sri Lanka, Sudan, Switzerland, Taiwan, Tajikistan, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, Uzbekistan, Venezuela, Vietnam, Federal Republic of Yugoslavia*, Zimbabwe

(*Note: Entitlement continues under the Double Taxation Treaty the UK had with the former Yugoslavia until such time as a new agreement takes effect.)

or

  • an individual who is a resident of

Austria, Barbados, Belgium, Fiji, France, Germany, Greece, Ireland, Kenya, Luxembourg, Mauritius, Myanmar (Burma), Namibia, Netherlands, Portugal, Swaziland, Sweden, Switzerland, Zambia

Please Note: If an individual is a resident, but not a citizen of Austria, Belgium, *France, *Germany, Kenya, Luxembourg, Mauritius, *Netherlands, Portugal, Sweden, Switzerland or Zambia, they are not entitled to personal allowances if their UK income consists solely of dividends, interest and royalties or any combination of them.

*France - From 6 April 2010 personal allowances are given to a Resident and a National of the country irrespective of their income

*Germany From 6 April 2011 residents of the country are not entitled to personal allowances unless they are an EEA National.

*Netherlands From 6 April 2011 personal allowances are given to a Resident of the country irrespective of their UK income.