RFIG30500 - Residence for tax years before 2013-14: personal allowances: contents

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 see RFIG20000 onwards.

  1. RFIG30510
    What this chapter is about
  2. RFIG30520
    Personal Allowances - resident
  3. RFIG30530
    Personal Allowances - non resident
  4. RFIG30540
    Non-resident Individuals who are entitled to Personal Allowances up to 5 April 2010
  5. RFIG30550
    Non-Resident Individuals who are entitled to Personal Allowances from 6 April 2010
  6. RFIG30560
    Countries whose citizens are Commonwealth citizens
  7. RFIG30570
    Non-Resident individuals who may claim Personal Allowances under the provision of Double Taxation Agreements