RDRM10325 - Residence: Personal Allowances: Non-Resident Individuals who are entitled to Personal Allowances up to 5 April 2010
For tax years up to 5 April 2010 personal allowances are due if the individual, who is not resident for a whole tax year, comes within one or more of the following categories
- a Commonwealth* citizen (which includes a British citizen)
- a national of any European Economic Area (EEA) state, that is
- Austria, Belgium, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Liechtenstein, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, United Kingdom
- and also, for tax years from 2004-05 onwards, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia
- a person who is or has been employed in the service of the Crown
- a person who is employed in the service of any United Kingdom missionary society
- a person who is employed in the service of any territory under the protection of Her Majesty
- a person who is resident in the Isle of Man or the Channel Islands
- persons who have previously resided within the United Kingdom and are resident abroad for the sake of their health or that of any member of their family resident with them
- a widow whose late husband, or a widower whose late wife, was in the service of the Crown
- if a not resident individual does not come within one of the categories above but claims personal allowances follow the guidance in RDRM10320
*Refer to RDRM10335 for a list of countries whose citizens are Commonwealth or British citizens