Do I get a UK Personal Allowance if I live abroad?
We’re often asked this question by clients: Do I get a UK personal allowance when living abroad? Others are surprised when our self assessment software automatically applies the personal allowance. The UK tax free personal allowance is £12,570. We’ll break down exactly what we look at when it comes to determining whether a personal allowance is applicable.
UK Residents
If you live and work in the UK, you will always get the UK tax free personal allowance. You can check your residency here.
UK Nationals
As a British citizen holding a British passport, you always receive the UK personal allowance, no matter where you are tax resident.
Other Cases Where the UK Personal Allowance is Available:
- A citizen of a country in the European Economic Area (EEA).
- A resident of the Isle of Man or the Channel Islands.
- Someone who previously lived in the UK but is now living abroad for health reasons, either for themselves or a family member, may still need to consider their UK pension living abroad status for tax and benefit purposes.
- A current or former employee of the Crown.
- An employee working in any territory under His Majesty's protection.
- An employee of a missionary society.
- A person whose late spouse or civil partner was employed by the Crown.
Tax Agreements & Other Cases
Here is a summary of cases where UK personal allowance is applicable:
You are a national of Israel or Jamaica.
You are both a national and a resident of one of these countries:
- 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
- Zimbabwe
You are a resident of one of these countries:
- Austria
- Barbados
- Belgium
- Fiji
- France
- Germany
- Greece
- Ireland
- Kenya
- Luxembourg
- Mauritius
- Myanmar (Burma)
- Namibia
- Netherlands
- Portugal
- Swaziland
- Sweden
- Switzerland
- Zambia
Important Notes:
- Residents of Kenya, Mauritius, or Zambia are not entitled to personal allowances if their UK income is only from dividends, interest, or royalties.
- Residents, but not citizens, of the following countries are also not entitled to UK personal allowances if their UK income is only from dividends, interest, or royalties:
- Austria
- Belgium
- Luxembourg
- Portugal
- Sweden
- Switzerland
Special Cases:
- France: From 6 April 2010, UK personal allowances are given to residents and nationals, regardless of income.
- Germany: From 6 April 2011, residents are not entitled to personal allowances unless they are EEA nationals.
- Netherlands: From 6 April 2011, personal allowances are given to residents regardless of UK income.
Supporting Documents
- To support your claim, obtain a certificate of residency (for the period of your claim) from the overseas tax authority.
- Provide documents, such as a passport, to show that you are a national of that country.
- Keep your certificate and documents safe in case they are needed later.
If you have complex finances or are unsure about any aspect of your tax return, consider Taxd to take advantage of all available tax reliefs.
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