RFIG30540 | Residence for tax years before 2013-14:Personal Allowances: Non-resident Individuals who are entitled to Personal Allowances up to 5 April 2010

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards

For tax years up to 5 April 2010 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 RFIG30530

*Refer to RFIG30560 for a list of countries whose citizens are Commonwealth or British citizens