UK tax allowance for foreign spouse of crown servant based overseas

Spouse is non-EU national accompanying husband who is a crown servant overseas and both have been out of UK for more than a year. Crown Servant is subject to UK Tax and NI and gets UK tax allowance. Wife gets rental income in UK and normally would not qualify for tax allowance as out of UK for all of tax year so would count as non- resident. TCTM02050 seems to imply that as accompanying crown servant overseas then would be treated as UK resident and therefore entitled to Tax allowance to cover rental income and transfer marriage allowance to husband - is this correct ?

Hi,

TC02050 relates to tax tax credits act and does not imply that personal allowances are available. Personal allowances are not related to tax credits.

Please have a look at the SA109 notes in relation to boxes 15 and 16. Citizens of an EEA country are still entitiled to personal allowances, as are individuals resident in some countries where it is included in the double taxation agreement. 

Residence, remittance basis etc notes

If your wife does not meet the criteria for boxes 15 or 16, then she cannot claim personal allowances, while outside the UK.

Thank you.