Non-resident UK Personal Allowances

Non-resident UK Personal Allowances

Didn't find your answer?

Widowed client emigrated to Australia during 2012/13 and has no plans to return.  New employment and childrens education preclude any long term return to UK. 

Only UK income is circa £5000 rental income from two UK properties- no tax deducted by tenants (HMRC say OK).  Not selling until the UK property market relieves negative equity. 

RDRM10340 states eligible for UK PA if:-

Individual is a national and a resident of Australia.

Clearly she is resident there- working full time and has a very nice Oz residence - but I can't find the definition of "national" 

Can anyone point me in the right direction please?

Thanks in advance

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Euan's picture
By Euan MacLennan
21st Feb 2014 10:10

National = Passport holder

If she has an Australian passport, she is an Australian national.

My son has lived over there for 13 years.  He is resident in Australia and has applied for and been granted residency by the Australian authorities, but because he has not applied for Australian nationality, he is not an Australian national and remains a British national.  As such, he would be entitled to the UK personal allowance if he had any income taxable in the UK.  Is your client not a British national?

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By carnmores
21st Feb 2014 10:21

Enttiled

if she is still a UK national she is entitled to a PA anyway ,

PS seen Euans , spot on.

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