Rental income and personal tax allowance for non-residents

Hi, Given I am a UK passport holder not residing in the UK (non-resident for tax purposes), receiving income from UK rental property. Can I claim personal tax allowance (£12,570 for 2023/24) for the rental income under non-residents landlord scheme (if I report my income via self-assessment)? Thank you.

Hi,
Please refer to the following guidance in respect of claiming the UK Personal allowances against your income from a UK property:
INTM334580.
The fact that that you hold a UK passport does not always mean that you will be entitled to claim the UK Personal Allowances.
As a non resident landlord you will be also be required to declare your rental income from a UK property via the self asessment system.
Thank you.

Can you please help to correctly interpret the linked guidance? I am UK citizen residing in Lithuania - can I claim the personal allowance? Thank you.

Hi
If you hold British Citizenship, the certificate confirming this should be enclosed with the R43 to allow you to claim personal allowances. Please refer to the following hyper link-  Claim personal allowances and tax refunds if you live abroad (R43)

Thank you for this! Just to confirm - am I right assuming that the same can be done through Self Assessment if I have to submit one?

Hi,
If you are submitting a SA return as a non-resident, you will need to complete a Residence page SA109 to claim your Personal Allowances: Residence, remittance basis etc (Self Assessment SA109
Thank you.