Tax on your UK income if you live abroad

4. Personal Allowance

You’ll get a Personal Allowance of tax-free UK income each year if either:

  • you’re a citizen of a European Economic Area (EEA) country - including British passport-holders
  • you’ve worked for the UK government at any time during that tax year

You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in.

Claim the Personal Allowance

If you’re not a UK resident, you have to claim the Personal Allowance at the end of each tax year in which you have UK income. Send form R43 to HM Revenue and Customs (HMRC).