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Posted Tue, 28 Mar 2023 11:10:47 GMT by Susan Wong
Can a non resident landlord holding Chinese passport and Green card in France receives UK personal allowance on his rental income for his UK rented property
Posted Tue, 04 Apr 2023 10:24:59 GMT by HMRC Admin 32
Hi,

No.  You would need to be a national of France.  

The guidance at SA109 notes advises that personal allowances can be claimed by an individual, if they are a British citizen, a national of another member state of the European Economic Area (EEA) or they are a national and resident of any of the countries listed. 
The guidance also advises that personal allowances can be claimed if:-
  • you’re resident in the Isle of Man or the Channel Islands
  • you’ve previously resided in the UK and are resident abroad for the sake of your health, or the health of a member of your family living with you
  • you’re, or have been, employed in the service of the British Crown
  • you’re employed in the service of any State under the protection of Her Majesty
  • you’re employed in the service of any missionary society
  • you’re a widow, widower or surviving civil partner whose late husband, wife or civil partner was in the service of the British Crown
Residence, remittance basis etc notes

Thank you.

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