Personal tax allowance query?

If my wife moves to Korea to look after her mother for a tax year, would she will be able to claim her full tax allowance for the year If this is the case how would she state this fact in future tax returns?

Hi njc23,
The double taxation agreements allows nationals and residents of the Republic of Korea, to claim personal allowances in the UK, while resident in South Korea.
If your wife was born in the Republic of Korea or in the UK, then she is entitled to claim personal allowanced in the UK, while resident in the Republic of Korea.
The only way for your wife to claim personal allowances, while resident in Republic of Korea, is to complete a Self Assessment tax return, to declare her UK income and that she is not UK resident and claim personal allowances.
Thank you. 

Thank you for clarifying The fact she is permanent resident to the UK and not a citizen is fine I assume ?

Hi, 
 

Please have a look at the guidance for boxes 15 & 16 of SA109 notes, as they advise who can claim personal allowances when not resident in the UK. See : Residence, remittance basis etc notes   .  Where the conditions of boxes 15 & 16 cannot be met, the non resident individual cannot claim personal allowances. Thank you .