personal allowances in the year of emigration

personal allowances in the year of emigration

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Can someone advice whether personal allowances are resticted pro-rata in the year of emigration or whether a full years are still received. (ESC A11 applies).

Thanking you in anticipation.

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By Euan MacLennan
04th Oct 2011 15:43

No

If you have been resident in the UK, you get the full year's allowance for the tax year in which you cease to be a UK resident.

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Replying to Roger.Thornton:
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By goldenfawn
04th Oct 2011 16:26

Thank you Euan.

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