ICAEW.com works better with JavaScript enabled.

This is exclusive content

Does an overseas client meet the criteria to qualify for a UK personal allowance?

Archived content

This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 02 February 2018
  • Archived on: 02 February 2019

Q: My client is a US Resident but has UK rental Income. I am aware she will need to report her UK income on a UK self-assessment return but will she qualify for a UK Personal Allowance.

A: If your client is a UK National or a National of a EEA member state then it doesn't matter where she is resident she will currently qualify for a UK personal allowance. If your client is a resident and national of the United States then she will not be able to claim UK Personal allowances.

HMRC have produced a useful country by country guide which confirms which overseas residents are entitled to UK personal allowances and other double taxation reliefs. The guide is called the Digest of Double Taxation Treaties and can be found at the following link.