Do I qualify for personal allowance?

[neilor]

Hi,

I am completing my self assessment and assumed that I qualify for the UK personal allowance. However, the guidance relating to British Citizens working living abroad is more nuanced than I thought and I wanted to check that I am not claiming personal allowance incorrectly.

I'm a British citizen who moved over to Ireland in 2016 and lived and worked there for the full tax year (2016/17). During this time I rented my flat in London which has given me a taxable UK income of £6,050.

My parents were born in Ireland so I have automatic Irish citizenship as well as being a British Citizen (I was born in and brought up in the UK).

Is it appropriate for me to use 'Remittance basis' and claim personal allowances under DTA?

Many thanks in advance

Neil

[GlobalTaxAdviser]

Hi

Yes you can claim Personal Allowance but not the Remittance Basis. There is legislation that prevents anyone domiciled in Ireland to claim remittance basis.

I would just check if indeed you are considered to be non resident in 2016-17 otherwise your whole Ireland income could end up being taxed in the UK and then would have to claim double tax relief.

Kind Regards

GTA

[neilor]

Thanks GTA,

I really appreciate your help!

Neil