Which personal allowance do I claim?

I have dual British and Australian citizenship and are domiciled in Australia. My company pension is being taxed in the UK and my other income in Australia. Which country do I claim Personal Allowance in or do I claim in both?

Hi,
Please refer to:
Tax on your UK income if you live abroad
Thank you.

Not HMRC...where are you statutorily tax resident? UK? Australia? Both? If both countries then you need to check article 4 of UK/Australia DTA to determine which country takes precedence for sources in each country (pension (article 17) is, for example, only taxable in one country, which means, if Treaty resident in Australia then it shouldnt be being taxed in the UK, if Treaty resident in the UK then your UK return should include any Austrailan sources that are taxable in both countries with FTC...check the DTA for sources that "may" be taxed which means "can and will" be taxable in both, but not all income is tabale in both, as shown by pension)...If not statutorily resident in Australia then what you describe is OK...and you can claim allowances in the UK regardless as British citizen/commonwealth/under DTA, youd need to check re Australia. https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt https://www.gov.uk/government/publications/australia-tax-treaties/2003-australia-uk-double-taxation-convention-in-force#article-4---residence