CamaronDLI Ito
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RE: Applicability of Personal Allowance under Double Taxation Treaty when residing in third country
Thank you very much. I find your reply extremely helpful. -
Applicability of Personal Allowance under Double Taxation Treaty when residing in third country
I have rent income from a flat in the UK. This is the only income I have in the UK. My citizenship is Japanese. My tax residency is in Spain. Both Japan and Spain have a Double Taxation Treaty (DTT). Under these DTTs, my UK rental income is only taxed in the UK. Am I eligible for Personal Allowance for filing my UK rental income tax return?