Personal Tax Allowance

bobdylan74 · 11 September 2017 at 7:58PM

Hello,
a quick question: if i'm no longer a resident in the uk. am i still allowed a personal tax allowance and if so does that mean i would be liable for tax on the income on from rent on my house if its less than £8,000 per year.

Any advice would be grateful.

Dazed_and_confused · 11 September 2017 at 8:10PM

It depends.

Does this help

https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance

bobdylan74 · 12 September 2017 at 9:32AM

Hello Dazed,

I have already looked at that and that has confused me more.
I think i will just give them a call directly and ask.

00ec25 · 12 September 2017 at 3:46PM

bobdylan74 wrote: »

Hello Dazed,

I have already looked at that and that has confused me more.
I think i will just give them a call directly and ask.

as per the link its pretty simple

I will assume you are a UK passport holder given your choice of username
therefore you are entitled to a UK personal allowance whether you live here or not
as you will not be living in the UK, but will have taxable income that originates from within the UK, you can offset that income against your allowance. As you say the rental net taxable profit will be 8k you won't pay tax

equally importantly however is whether you have registered to receive your rental income without deduction of tax in the first place - ie you have HMRC approval under the Non Resident LL scheme ?
https://www.gov.uk/government/publications/non-resident-landlord-application-to-have-uk-rental-income-without-deduction-of-uk-tax-individuals-nrl1

whether you have any liability in the country in which you are residing then depends on which country that is and what (if it exists) the double taxation treaty between the Uk and that country says over the treatment of UK rental profit.