Tax credits and allowances

Hi 

If someone becomes tax resident in the UK half way through the tax year i.e. they start a job in August after having come from another country, are the personal allowances etc pro rated or would they get the full £7,475?

Thanks in advance.

Comments
LyneT's picture

Full PA and AE given.

LyneT | | Permalink

Full PA and AE given.

Steve Knowles's picture

No apportionment

Steve Knowles | | Permalink

The basic personal allowance is never apportioned - either there is entitlement, or there is not.