RG4.3 - Personal Allowances: Personal allowances - not resident
If by reference to Chapters 1 or 2, an individual is not resident or treated as not resident for the whole of a tax year, for guidance on personal allowances if the individual is
- an employee
- go to paragraph 1.4 or 2.10A or 2.10B
- self-employed or a sub-contractor
- go to RG1.5 or RG2.12
- a pensioner
- go to RG1.8 or RG2.13
- any other individual
- refer any claim to personal allowances to CAR Residency (Residence & Domicile Technical Team) Bootle.
