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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 16:13:05 GMT by CamaronDLI Ito
Thank you very much. I find your reply extremely helpful.
Posted Tue, 03 Dec 2024 14:00:01 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.

After reviewing the above from our internal stakeholders, we would like to post a change from the original answer here:  
A Japanese national cannot claim UK personal allowances, even if they are a Spanish resident. More information and guidance can be found here:
Tax on your UK income if you live abroad
Thank you.
Posted Mon, 20 Jan 2025 14:16:06 GMT by freddy kabini
My understanding is that Japanese nationals who receive taxable income from the UK are entitled to the UK Personal Allowance based on their nationality, under UK domestic law as outlined in HMRC Guidance (RDRM10340). Japan is included in the list of countries whose nationals are eligible the for UK Personal Allowance, which includes: Argentina, Australia, Azerbaijan, Bangladesh, Belarus, Bolivia, Bosnia and Herzegovina, Botswana, Canada, Côte d’Ivoire (Ivory Coast), Egypt, Gambia, India, Indonesia, Japan, Jordan, Kazakhstan, Korea, Lesotho, Malaysia, Montenegro*, Morocco, New Zealand, Nigeria, Oman, Pakistan, Papua New Guinea, Philippines, Russian Federation, Serbia*, South Africa, Sri Lanka, Sudan, Switzerland, Taiwan, Tajikistan, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, Uzbekistan, Venezuela, Vietnam, Federal Republic of Yugoslavia*, Zimbabwe.

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