DavidK

Hello, Last year wife moved to HK with me after living in UK 20+ years. She holds Japanese passport with right to remain in UK. She now receives both UK state and private (tax deducted) pension and is completing a tax return each year. for 23/24 she will be non resident I guess. Will she get the personal allowance? I would have thought so but I read on HMRC and I’m not sure she meets the criteria below. Personal Allowance You’ll get a Personal Allowance of tax-free UK income each year if any of the following apply: • you’re a British citizen • you’re a citizen of a European Economic Area (EEA) country • you’ve worked for the UK government at any time during that tax year • You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in. Could you please advise? Also does she have to complete anything other than the usual self assessment form? Thanks