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Posted Wed, 07 May 2025 17:17:27 GMT by Marco Borla
I am a Swiss Citizen living in the US. I have a rental property in the UK, and have been filing yearly tax returns in the UK declaring the rental income. I have to date not claimed the personal allowance. Am I eligible for the personal allowance under the UK-Swiss double tax treaty? Thanks!
Posted Thu, 08 May 2025 09:53:32 GMT by HMRC Admin 20 Response
Hi,
Please have a look at the guidance for box 15 on pages RRN4 and RRN5 on the notes for supplementary page SA109 (Residence, remittance basis etc notes).  
Please also have a look at helpsheet HS304  Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)
Thank you.
Posted Thu, 08 May 2025 19:00:42 GMT by Clive Smaldon
Not HMRC...per HMRC's reply...youd need to be a national and tax resident of Switzerland (residence in US may ne an issue unless tax resident in both countries?)

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