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Is an overseas client able to claim a personal allowance against income from a rental property she owns in the UK?

Q: I have a client who is non UK resident. She works and lives overseas however she has a property in the UK that is let out and the rental income is taxable in the UK. Is she entitled to claim a personal allowance against that income.

A: Certain individuals qualify for a UK personal allowance including a British Citizen or an EEA national. The full list can be found in HMRC manuals RDRM10330.

If the client does not fall within any of the categories she may still be entitled to a personal allowance if the Double Taxation Treaty of the country in which she is resident entitles her to one.