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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 if I live 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.

Arjun Kumar
Arjun Kumar
Founder
Jun 20, 2024
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UK Residents

If you live and work in the UK, you will always get the 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 used to live in the UK but is now living abroad for health reasons, either for themselves or a family member living with them.
  • 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:

  1. You are a national of Israel or Jamaica.

  2. 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
  3. 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 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.

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