Personal Allowance for Non-Residents

Expat & Non-Resident TaxFiling with Taxd
Your eligibility for the UK's tax-free Personal Allowance when you are not a UK resident depends on your citizenship and the terms of any double-taxation treaty.

While most UK residents get a tax-free Personal Allowance (£12,570), non-residents do not automatically receive it.

Who is eligible?

As a non-resident, you are generally only entitled to the Personal Allowance if you are:

  • A citizen of the UK or the European Economic Area (EEA).
  • A resident of a country that has a double-taxation agreement with the UK that includes a non-discrimination clause.
  • You have previously resided in the UK and are resident abroad for health reasons.

How to Claim

If you are eligible and need to file a UK tax return (for example, to declare UK rental income), you claim the Personal Allowance on the return. It will be deducted from your UK-sourced income, reducing the amount of UK tax you need to pay.

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