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Restricting non-residents' entitlement to the UK Personal Allowance


CeeJay

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As reported in the Connexion, has anyone any thoughts on this.

Our own circumstances are of retired teacher and as such I read that because there is no other course of redress due to the Double Tax Treaty then we would not be subject to this proposal.........../but maybe I am wrong!

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[quote user="CeeJay"]As reported in the Connexion, has anyone any thoughts on this.

Our own circumstances are of retired teacher and as such I read that because there is no other course of redress due to the Double Tax Treaty then we would not be subject to this proposal.........../but maybe I am wrong!

[/quote]

I read

Where the UK retains a taxing right over the income of non-residents

under a tax treaty, such as income from UK property or certain

employments exercised in the UK
, non-residents entitled to a UK personal

allowance may currently set it against these forms of income. It is

therefore these non-residents who would be impacted by any restriction

on non-residents’ entitlement to the UK personal allowance.

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