Client moved to USA March 2017. Gained US residency Sept 2017. Had UK income during 17/18, worked remotely from USA for a UK company. UK P60 shows tax deducted. Tax code wasn't NT. Been through the RDR3. They meet the 1st automatic overseas test for 17/18 therefore non UK resident in 17/18. Is there any way they can get the UK tax refunded? It seems they don't get a personal allowance either?