RG8.1APP1A - Non-Resident Individuals who are entitled to Personal Allowances

Personal allowances are due if the individual, who is not resident for a whole tax year, comes within one or more of the following categories.

• A Commonwealth* citizen (which includes a British citizen).
• A national of any European Economic Area (EEA) state, that is:
  
  Austria, Belgium, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Liechtenstein, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, United Kingdom
  
  and also, for tax years from 2004-05 onwards, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia
  
  
• A person who is or has been employed in the service of the Crown.
• A person who is employed in the service of any United Kingdom missionary society.
• A person who is employed in the service of any territory under the protection of Her Majesty.
• A person who is resident in the Isle of Man or the Channel Islands.
• Persons who have previously resided within the United Kingdom and are resident abroad for the sake of their health or that of any member of their family resident with them.
• A widow whose late husband, or a widower whose late wife, was in the service of the Crown.
• If a not resident individual does not come within one of the categories above but claims personal allowances follow the guidance in RG4.3

* See RG8.2/APP1B for a list of countries whose citizens are Commonwealth citizens.