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Personal allowance for non resident Australian National

I have a client who is an Australian National but also has a UK as well as an Australian passport. He has UK property income and is resident in Denmark.

It appears he may not be due a personal allowance. Has anyone experience of this?

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UK passport

I assume he is a UK national (as he holds a UK passport). In which case, as a non UK resident, he is entitled to the personal allowance.

See section 56 ITA 2007 or HMRC manual RDRM10330.

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