Special Non-Resident Case

As a general rule, the UK charges tax on income raised in the UK, whether or not the person is resident in the UK. Non-residents are not normally eligible to claim UK allowances. However, a special case arises when one of the criteria given below are met, enabling a non-resident to claim UK allowances. These criteria are as follows:

• the non-resident is a commonwealth citizen
• the non-resident is a citizen of a state within the European Economic Area (EEA)
• the non-resident is or has been employed in the service of the British Crown
• the non-resident is employed in the service of any UK missionary society
• the non-resident is employed in the service of any state under the protection of Her Majesty
• the non-resident is resident in the Isle of Man or the Channel Islands
• the non-resident has previously resided in the UK, and are resident abroad for the sake of their health or the health of a member of their family living with them
• the non-resident is a widow whose late husband, or widower whose late wife, was employed in the service of the British Crown

If a client satisfies one of these criteria, and the client is a non-resident, you should select Claiming personal allowance on another basis on the Personal Allowances page of the Residency Details form.