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Posted Thu, 08 Sep 2022 21:10:58 GMT by eric shum
I have arrived and become resident in the UK since 25 Sept 2020 by mean of "LOTR" and BNO "5+1"scheme. My only income is the rental income from a property in London. Am I entitled to a personal allowance of GBP 12,570 for the year 21-22? Do I have to fill in SA109 for my self assessment? Thank you.
Posted Mon, 12 Sep 2022 13:36:44 GMT by HMRC Admin 17

Please note that our specialist tax treaty team has confirmed that BNO holders are not entitled to UK personal allowances.

You are however entitled to the Property Allowance of £1000.

Therefore, if your rental income is in excess of £1000, you will have to declare your income from property in a self assessment tax return.    

See link:

Renting out your property  .

Thank you.
Posted Mon, 12 Sep 2022 22:33:51 GMT by eric shum
Hi, Thank you for your reply. I would like to seek your advice that I am currently a UK residence for tax purpose, can income from property be set against the UK Personal Allowance (PA), currently GBP12570? Thank you.
Posted Wed, 14 Sep 2022 10:17:21 GMT by HMRC Admin 17

We cannot confirm this on the forum and you would need to write in or telephone.

Yes if you are entitled to personal allowances these can be used against rental income

if you do not have any other income that uses them first (employment or self employment) .

Thank you.
Posted Wed, 14 Sep 2022 14:42:13 GMT by eric shum
Hi, I did call in HMRC. Thank you so much for your advice. Thank you.

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