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Non UK resident personal allowance

Posted Sat, 02 Sep 2023 15:48:43 GMT by
Hi, I am non UK resident(Hon Kong resident) with property income in UK. I have submitted a tax return, SA100, for fiscal year 2022 - 2023 with SA 109 attached and box 15 checked and box 17 entered "HKG". However, I just recieved Tax Decision without counting personal allowance. Question: Do I need to submit to R43 form? or Do I need to log in appeal for tax decision?
HMRC Admin 17 Response
Posted Tue, 05 Sep 2023 13:24:07 GMT by HMRC Admin 17 Response

Hi,
 
Under the terms of the UK / Hong Kong double taxation agreement, personal allowances cannot be claimed. 

Have a look at :

Residence, remittance basis etc notes

for boxes 15 and 16. 

There are only certain circumstances that personal allowances can be claimed. 

If you do not meet any of the criteria mentioned, you cannot claim personal allowances in the UK .

Thank you.

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