UK pension income on resident British citizen

UK pension income on resident British citizen

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A British client who resident in Dubai is receiving private pension income from a UK. Im I right in thinking that he is eligible for claiming the personal allowance on the UK pension income.  Currently he is being taxed on BR code ie with no allowance given. http://www.hmrc.gov.uk/manuals/rdrmmanual/RDRM10320.htm.

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