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Posted Tue, 15 Aug 2023 00:38:35 GMT by SunnyD
Hi, I hope you are doing well. I have deposits in UK banks and am receiving interest income which as far as I know is subject to Income Tax in the UK. I also note that in order to claim the Personal Alliwance of £12,570, the claimant needs to be a national of a member state of EEA as a condition. Turning to my case, I am holding a Portuguese passport but I am now working in Hong Kong where I stay over 300 days in a year. I visit the Uk in the rest of the time. As such, my tax residency is in Hong Kong. In this connection, I would like to seek your advice as to whether I am entitled to the Personal Allowance of £12,570 in the circumstances, please? Thanks a lot.
Posted Thu, 17 Aug 2023 10:26:37 GMT by HMRC Admin 25
Hi SunnyD,
It does not matter that you are resident in Hong Kong.
As a national of another member state of the European Economic Area (EEA), you are entitle to claim personal allowances.
You would tick box 16 fo SA109 and fill out boxes 17 to 19 accordingly.
Thank you. 

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