Tax Free Allowance

[Riddy]

I am non-resident in the UK, but receiving a pension and some investment interest in the U.K. Currently I live and work on the Greek Cypriot side of Cyprus as a full time staffer where I am paying tax as a current resident. I have been a non- resident for several years initially working in Abu Dhabi then in Cyprus from 06/16.

The question I have is when doing my UK tax 16/17, am I entitled to the Tax Free Allowance and what dictates whether I can claim it or not?

[RMC]

Yes, as Cyprus is in the EU, the Personal Allowance should be applied to your UK income. There are very likely also other grounds for that.

Presumably you submit your UK tax returns on not-tax-resident basis, i.e. declare only your UK income and mention your Cypriot tax residency in the White Space?

[maths]

If you are a British national you are automatically entitled to a Person Allowance.

If you are not, entitlement still applies if you are a national of an EEA state failing which entitlement sometimes (but not always) arises under some of the UK's treaties.

[maths]

Under the UK/Cyprus double tax agreement your UK pension may well be exempt from UK tax.