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Posted Mon, 11 Apr 2022 02:45:10 GMT by Thomas Johnson
I am a British Citizen who currently lives and works in Hong Kong and I would like to claim my UK Personal Allowance (to use against UK Property income). In preparing my 21/22 UK Self-Assessment, I have put a "X" in box 16 on SA109 in order to claim my UK Personal Allowance (since I am a British Citizen). However, I am unsure which country code I should but in box 17 on SA109. I note that the Country Code for United Kingdom (GBR) has been removed from the 21/22 Guidance Notes. (This Country Code was included in the 20/21 Guidance Notes). Please can you advise which Country Code I should use for box 17 on SA109? (I assume this should not be HKG for Hong Kong since this is not the reason I am able to claim the UK Personal Allowance - the reason is that I am a British Citizen). Thanks for your help.
Posted Tue, 12 Apr 2022 12:44:16 GMT by HMRC Admin 17

Hi,
 
Double Taxation treaty with Hong Kong and the UK states that no Personal Allowance is due for residents of HK.

However, there are circumstances where you may still qualify for Personal Allowances please see the criteria :

Income Tax Act 2007   .

Thank you.
Posted Tue, 12 Apr 2022 13:18:02 GMT by Thomas Johnson
Thanks for your reply. However, my question is not in relation to Double Taxation Relief (my UK property income is only being taxed in the UK). I wish to claim my UK Personal Allowance to use against my UK property income (which is subject to tax in the UK). I understand that since I hold a British Passport that I am able to do so as per the web link below. https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance Therefore, am I correct that I need to put a "X" in box 16 of the SA 109 in order to claim my UK Personal Allowance? Please can you advise which country code I should put in box 17. Many thanks.
Posted Wed, 13 Apr 2022 11:14:13 GMT by HMRC Admin 17

Hi,
 
List of country codes :

ISO Country Codes  .

Thank you.

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