Tax Michael

Im a uk crown servant posted overseas with accompanying spouse who is a non-british/non eu citizen at least for tax year 23-24 when she had EU settlement scheme settled status. Tax year 24-25 she acquired british citizenship. Based on the answer above I believe she would be treated as being resident in the UK and entitled to a UK tax allowance although had contradictory advice on this previously so grateful for clarification on this point. We were living in the UK prior to being posted overseas.

Spouse is non-EU national accompanying husband who is a crown servant overseas and both have been out of UK for more than a year. Crown Servant is subject to UK Tax and NI and gets UK tax allowance. Wife gets rental income in UK and normally would not qualify for tax allowance as out of UK for all of tax year so would count as non- resident. TCTM02050 seems to imply that as accompanying crown servant overseas then would be treated as UK resident and therefore entitled to Tax allowance to cover rental income and transfer marriage allowance to husband - is this correct ?