rental income personal tax relief

Hello there, I am a permanent resident to the UK, however I will be away for a year. Will I be able to take advantage of a personal tax relief on my rental income the same way UK citizens enjoy? Thank you

Hi
Thank you for your question. 
You can claim the Property Income Allowance if your property expenses are less than £1000.
 If they exceed £1000, then you can claim for your expenses.  
You cannot claim both.  
More information can be found in the Property Income Manual at PIM1900 onwards.   

Dear HMRC I was referring to personal income tax relief, which is @ £12,570 at the moment . Would you kindly let me know if both myself and my wife being a permanent residence are able to claim this ? Thank you

Hi, 
 

Thank you for your question. As per the numerous previous responses given surrounding this query, whether the tax free allowance may be used against your income would depend on your right to personal allowances, as well as the overseas country you are resided in. Attached is the Double Taxation Digest which if you search for the country you are based in, clearly states if personal allowances are applied or not in column 9: https: Digest of Double Taxation Treaties . Based on your previous questions, if in previous years you have had the personal allowance for that particular year, then potentially as long as your situation has not changed, then normal rules would apply. I have also attached some guidance on residence, domicile and the remittance basis. Please refer to the section “Resident abroad with income from a UK source” which may answer your question in simpler terms. https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1. Thank you

Thank you for your answer. Just to give you some background, I will be renting out a house while I move to South Korea. For at least one tax year this will be our only source of income I am a UK citizen and my wife is a permanent resident to the UK and Korean. Also, the small amount of money we make on renting will stay in the UK to cover any crucial maintenance that is required and in order to fulfil the requirements of being a landlord. However, I have a read the digest of double taxations and under the personal tax allowance it clearly states yes for nationals and residents. Thus, on this basis would be both be entitled to our personal UK tax allowance.

Hi njc23,
Thank you for your additional question.
Entitlement to UK personal allowances is not strictly proper to this forum but I can confirm that as a UK citizen you are entitled to claim these and should tick Q 16 on SA109... 
Please see
Residence, remittance basis etc notes .
Your wife does not qualify for UK personal allowances as they are available only where the individual is both a national and a resident of the terrority (UK).
Whilst she is resident in the UK she is not a UK national and she does not therefore satisfy the criteria for claiming these.
Thank you.