RFIG30560 - Residence for tax years before 2013-14:Personal Allowances:Countries whose citizens are Commonwealth citizens
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.
Commonwealth countries
| Column 1 | Column 2 |
|---|---|
Antigua and Barbuda |
Mauritius |
Australia |
Mozambique |
Bahamas |
Namibia |
Bangladesh |
Nauru |
Barbados |
New Zealand |
Belize |
Nigeria |
Botswana |
Pakistan |
Brunei |
Papua New Guinea |
Cameroon |
Rwanda |
Canada |
St Kitts and Nevis |
Channel Islands |
St Lucia |
Cyprus |
St Vincent |
Dominica |
Samoa |
Fiji |
Seychelles |
Gambia |
Sierra Leone |
Ghana |
Singapore |
Grenada |
Solomon Islands |
Guyana |
South Africa |
India |
Sri Lanka |
Isle of Man |
Swaziland (Kingsom of eSwatini) |
Jamaica |
Tanzania |
Kenya |
Tonga |
Kiribati |
Trinidad and Tobago |
Lesotho |
Tuvalu |
Malawi |
Uganda |
Malaysia |
United Kingdom |
Maldives |
Vanuatu |
Malta |
Zambia |
British dependent territories
| Column 1 | Column 2 |
|---|---|
Anguilla |
Montserrat |
Bermuda |
Pitcairn Islands |
British Antarctic Territory |
St Helena and Dependencies |
British Indian Ocean Territory |
South Georgia & South Sandwich Islands |
British Virgin Islands |
Sovereign Base Areas of Akrotiri and Dhekelia in Cyprus |
Cayman Islands |
Turks and Caicos Islands |
Falkland Islands |
Gibraltar |
From the 21 May 2002 the British Overseas Territories Act 2002 granted British citizenship to anyone holding a British Overseas Territories Citizenship (BOTC) on that date (excluding the Sovereign Base Areas in Cyprus). After that date BOTC can be granted British citizenship by registration or by virtue of a connection with a British overseas territory (for example by being born or adopted there).