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 see RFIG20000 onwards

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 guidance on personal allowances. If the individual is:

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