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Posted Thu, 16 Nov 2023 05:31:28 GMT by kam2001
I am an oversea landlord from Hong Kong, am I entitled for the Personal Allowances (GBP 12570) when calculating tax for my property income?
Posted Fri, 17 Nov 2023 15:17:25 GMT by HMRC Admin 32 Response
Hi,

No, you are not.

Thank you.
Posted Sat, 02 Mar 2024 06:12:09 GMT by gcgc
I am resident of Hong Kong, holding British National (overseas) passport, have property income in UK, am I entitled for the Personal Allowance?
Posted Tue, 05 Mar 2024 11:02:46 GMT by HMRC Admin 8 Response
Hi,
Please refer to the Residence, remittance basis etc notes:
Residence, remittance basis etc notes pages RRN 4 to RRN8 explain how and who can claim UK personal allowance when completing the SA109 supplementary page.
A British national resident in Hong Kong is entitled to UK personal allowances.
Thank you.
Posted Wed, 06 Mar 2024 04:14:55 GMT by gcgc
thank you for your reply. I am holding a British National (overseas) passport, not a British passport, am I entitled for the Personal Allowance?
Posted Wed, 06 Mar 2024 15:31:24 GMT by HMRC Admin 8 Response
Hi,
The question answered above relates to claiming the personal allowance as a British National.
A British National overseas passport does not entitle you to claim a UK personal allowance as you need to be a british citizen.
Please refere to the following links to determine if you are classed as a british citizen:
Check if you're a British citizen
 INTM334580
Thank you 
Posted Sat, 04 May 2024 22:59:41 GMT by Grant9118
How about the £1000 property allowance? Am I entitled to it as a non-resident landlord? I am a Hong Kong resident with a Hong Kong passport.
Posted Mon, 13 May 2024 09:17:00 GMT by HMRC Admin 2 Response
Hi,

Yes, you are entitled to claim the £1,000 property allowance.

You can find further guidance here:

PIM4400 - Property allowance: contents

Thank you.

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