UK Personal Tax Allowance

stamboy

Interesting. I wasn't even aware of this allowance. So it can basically save you £250 +per tax year depending on what rare of tax you pay.

00ec25

stamboy wrote: »

Interesting. I wasn't even aware of this allowance. So it can basically save you £250 +per tax year depending on what rare of tax you pay.

yes, if you have a spouse who is herself entitled to a UK personal allowance so you can transfer between "you"

intalex

[Deleted User] wrote:

You are still entitled to personal tax allowances as a non-resident if you are a UK, or European Economic Area (EEA) national.

Anyone know if you are entitled to the full personal allowance of £12,500 if you finished work on 15th April (10 calendar days / 6 office days) and then move abroad immediately, if you are not a UK / EEA national?

Or does the statutory residence test come into play, hence deemed non-resident and therefore not entitled to personal allowance?

00ec25

intalex wrote: »

Anyone know if you are entitled to the full personal allowance of £12,500 if you finished work on 15th April (10 calendar days / 6 office days) and then move abroad immediately, if you are not a UK / EEA national?

Or does the statutory residence test come into play, hence deemed non-resident and therefore not entitled to personal allowance?

you have answered your own question
https://www.litrg.org.uk/tax-guides/migrants/residence-and-domicile/what-if-i-only-visit-uk

https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1
Allowances for non-UK residents
8.12 If you’re not resident in the UK you may be able to get UK personal allowances if you’re any of the following:

• a citizen of a state within the EEA
• a resident in the Isle of Man or the Channel Islands
• someone who was previously UK resident and is now resident abroad for their health or the health of a member of their family who lives with them
• a current or a former employee of the British Crown (for example a civil servant, a diplomat or a member of the armed forces)
• a civil servant in a territory under the protection of the British Crown
• a UK missionary society employee
• a widow, widower or the surviving civil partner of a former employee of the British Crown

8.13 If you don’t qualify for personal allowances under the conditions shown at 8.12, you may qualify under the terms of a relevant DTA. Please check the column headed ‘Personal Allowances’ in the Digest of Double Taxation Treaties.

intalex

Thanks 00ec25,

So even though someone was employed, resident and paid under normal payroll for 10 days of the new tax year (plus holiday pay), they'd still be taxed at 20% onward?