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Posted Mon, 10 Apr 2023 09:13:55 GMT by Chen Lee
Hi, I live and work in Hong Kong. I am a non UK resident but I am a British Citizen (holding a British passport). I have UK rental property income from 2021, and my understanding is that I am due personal allowance due to my status as a British citizen. However, after filing my self-assessment I have been taxed by the HMRC without taking into account my personal allowance for the year. Please could you advise how I should claim a refund? I submitted a R43 form 3 months ago but have not heard from the HMRC since.
Posted Tue, 18 Apr 2023 12:25:07 GMT by HMRC Admin 32
Hi,

Holding the passport does not make you a citizen and therefore you are not entitled to claim personal allowances as you do not meet the criteria.

INTM334580 - Double Taxation applications and claims: applicants/claimants - individuals: Individuals entitled to UK personal allowances

Thank you.
Posted Tue, 18 Apr 2023 12:40:34 GMT by Chen Lee
Hi, thanks for your reply but I think you misread my query. I have British citizenship (as well as holding a British passport which clearly indicates my status as a British citizen), so I believe I am entitled to personal allowance. Therefore please could you advise how I should claim a tax refund and whether the R43 form I submitted was sufficient.
Posted Tue, 25 Apr 2023 13:49:06 GMT by HMRC Admin 10
Hi
If you hold British Citizenship, the certificate confirming this should be enclosed with the R43 to allow you to claim personal allowances.
If you do not hold such a certificate you are not entitled to personal allowances by virtus of the passport alone.
Thankyou.
Posted Fri, 28 Apr 2023 10:59:07 GMT by Chen Lee
Hi, I do hold the certificate - please advice if a copy of this will be sufficient or does it have to be a certified copy? Thank you.
Posted Fri, 05 May 2023 10:39:58 GMT by HMRC Admin 25
Hi Chen Lee,
You can send a copy.
Thank you, 

 

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