Tax allowances for non residents

Hi, I have 2 clients living in Australia both receiving rental income here in UK.  The first client has been living and working in Australia for maybe 10 years, with no view of coming back permanently in the near future.  The second client is young fella who has moved to Australia for few years but will more than likely be back home in the near future.The rental income in both cases stays in UK. Are either of these clients entitled to claim Personal allowances here in UK?

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Tax allowances for non residents

Novakova |

Are they UK nationals?

Euan MacLennan |
Euan MacLennan's picture