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Posted Fri, 13 Sep 2024 17:09:30 GMT by CamaronDLI Ito
I have rent income from a flat in the UK. This is the only income I have in the UK. My citizenship is Japanese. My tax residency is in Spain. Both Japan and Spain have a Double Taxation Treaty (DTT). Under these DTTs, my UK rental income is only taxed in the UK. Am I eligible for Personal Allowance for filing my UK rental income tax return?
Posted Mon, 23 Sep 2024 13:35:01 GMT by HMRC Admin 10 Response
Hi
As a resident of Spain, you are entitled to claim personal allowances in box 15 of SA109, accordance with the UK / Spain tax treaty.  The income from your UK property is still taxable in the UK and should be declared in a self assessment tax return, along with personal allowances.
Posted Mon, 23 Sep 2024 16:13:05 GMT by CamaronDLI Ito
Thank you very much. I find your reply extremely helpful.

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