RDRM10310 - Residence: Personal Allowances: What this chapter is about

What are UK tax allowances?

Almost all individuals who are resident in the UK are entitled to an Income Tax Personal Allowance. This is the amount of income they can receive each tax year without having to pay tax on it. Depending on the individual’s circumstances, they may be able to claim other allowances such as Blind Person’s Allowance or one of the age related levels of Personal Allowance (refer to note).

This chapter tells you about the availability and type of allowances due when an individual is

• resident

• not resident

Resident

If an individual is resident in the UK, they will be entitled to certain allowances and reliefs, based on their personal circumstances, which will reduce the amount of tax charged on their income.

Not resident

Even if an individual is not resident in the UK they may be able to claim personal allowances if they meet certain criteria.

Note: From 2016-2017 there is no longer any age allowances, but there is marriage allowance/married couples allowance.