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Where Taxpayers and Advisers Meet

Personal Allowances EU national

tannaroo
Posts:16
Joined:Tue Mar 03, 2015 9:48 am
Personal Allowances EU national

Postby tannaroo » Tue Jan 05, 2016 11:54 am

Hi,

I was reading from HMRC website and Resident pages (Box 16), that "individuals have a right to claim UK personal allowances and reliefs from income tax, despite being not resident in the UK. The individual may qualify an an EEA national".

Therefore, if I am now resident in the UK (as a non-dom), can I still claim UK personal allowances as per above because I thought non-dom were denied UK personal allowances?

Or is Box 16, limited to non-residents with UK source income?

Many thanks

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Personal Allowances EU national

Postby maths » Tue Jan 05, 2016 12:42 pm

All UK residents are entitled to a PA unless non-UK domiciled and a claim for remittance basis treatment has been lodged for that tax year (subject to remittance basis treatment without making a claim).

tannaroo
Posts:16
Joined:Tue Mar 03, 2015 9:48 am

Re: Personal Allowances EU national

Postby tannaroo » Tue Jan 05, 2016 2:29 pm

Thanks.

I've never really understood the "claim for remittance basis treatment has been lodged for that tax year".

If I have been here for less than 7 out of 9 years (i.e. not subject to remittance charge) and have foreign income, do I need to actually make a claim for "remittance basis treatment" on Box 28 of Residency pages even if no income has actually been remitted to UK?

Or is that foreign income ignored and this is what you call "remittance basis treatment without making a claim"?

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Personal Allowances EU national

Postby maths » Wed Jan 06, 2016 4:13 pm

If I have been here for less than 7 out of 9 years (i.e. not subject to remittance charge) and have foreign income, do I need to actually make a claim for "remittance basis treatment" on Box 28 of Residency pages even if no income has actually been remitted to UK?
In principle "yes", otherwise any foreign income/gains will be taxed on the arising not remittance basis.

No claim would be needed, however, if the amount of unremitted foreign income plus gains for the tax year is less than £2,000.


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