Personal Allowanace on UK Tax Filing

[avocadotoast]

Hi all!

Japanese resident and I'm submitting my UK self-assessment tax return (via a third-party software) for the first time. Before I submit it, I want to confirm whether or not I'm eligible for the £12,570 personal allowance via a double-taxation agreement (DTA)?

Thanks in advance.

[Wales4rugbyWC23]

You are entitled to the personal allowance; I claim my own and my wife's for a few flat's rents. I have been doing it for 12 years no problem.

[Deep Blue]

My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

[Beaglehound]

My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Government says U.K. and EEA nationals are entitled to it, though I imagine the latter may be under threat. Government also says other nationalities may be entitled depending on the provisions of double taxation treaty.

[Deep Blue]

My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Government says U.K. and EEA nationals are entitled to it, though I imagine the latter may be under threat. Government also says other nationalities may be entitled depending on the provisions of double taxation treaty.

She is Japanese - anyone know if she is entitled? I thought not but maybe I am wrong- hope so1

[Tkydon]

The Tax Treaty is here:

https://www.mof.go.jp/tax_policy/summar ... n-UKEN.pdf

[Deep Blue]

Thanks, yes that is the same document I ploughed through originally. I concluded she was not eligible but I wondered if my intrepretation was correct given the other comments on this thread.

[Wales4rugbyWC23]

My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Government says U.K. and EEA nationals are entitled to it, though I imagine the latter may be under threat. Government also says other nationalities may be entitled depending on the provisions of double taxation treaty.

She is Japanese - anyone know if she is entitled? I thought not but maybe I am wrong- hope so1

Are you renting through a letting agent? if so there is a form you need to fill out to get then rent paid gross. For that I think you needed your national insurance number. My wife is not British, either. She is Polish, but has a national insurance number, which allows her to get the rent paid gross and claim the income tax allowance.

[Deep Blue]

Yes, we have filled in the NRL1 form to have rent paid gross of tax. It doesn't require the landlord to have a National Insurance number to register.

However she has to pay tax through annual filing and does not have a National Insurance number so (as far as I know) has no personal allowance.

[avocadotoast]

Thanks for the answers. Will use the personal allowance .

Follow-up question about non-resident landlords and the NRL1 form. I joint own the property with someone who is still a UK resident. What's the proper procedure here? I haven't actually seen if the management company deducts tax automatically. I always assumed not.