RFIG30530 - Residence for tax years before 2013-14: Personal Allowances:Personal Allowances - non resident

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please seeÌýRFIG20000Ìý´Ç²Ô·É²¹°ù»å²õ

If an individual is not resident in the UK, they may claim tax allowances if they are any one of the following

  • a Commonwealth citizen (this category applies only until 5 April 2010)
  • a citizen of a state within the European Economic Area (EEA) including British citizens
  • a current or a former employee of the British Crown
  • a UK missionary society employee
  • a civil servant in a territory under the protection of the British Crown
  • a resident of the Isle of Man or the Channel Islands
  • a former resident of the UK who lives abroad for the sake of their own health or the health of a member of their family who lives with them
  • a widow, widower or the surviving civil partner of an employee of the British Crown
  • a National and/or resident of a country with which the UK has a Double Taxation Agreement which allows such a claim.

If by reference to RFIG30100 (leaving the UK) or RFIG30300 (coming to the UK), an individual is not resident for the whole of a tax year, the following will provide guidanceÌýon personal allowances. If the individual is:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)