SolvedRFIG30560 | Residence for tax years before 2013-14:Personal Allowances:Countries whose citizens are Commonwealth citizens
From HM Revenue & Customs · Residence and FIG Regime Manual
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.
Commonwealth countries
| Column 1 | Column 2 |
|---|---|
| Antigua and Barbuda | Mauritius |
| Australia | Mozambique |
| Bahamas | Namibia |
| Bangladesh | Nauru |
| Barbados | New Zealand |
| Belize | Nigeria |
| Botswana | Pakistan |
| Brunei | Papua New Guinea |
| Cameroon | Rwanda |
| Canada | St Kitts and Nevis |
| Channel Islands | St Lucia |
| Cyprus | St Vincent |
| Dominica | Samoa |
| Fiji | Seychelles |
| Gambia | Sierra Leone |
| Ghana | Singapore |
| Grenada | Solomon Islands |
| Guyana | South Africa |
| India | Sri Lanka |
| Isle of Man | Swaziland (Kingsom of eSwatini) |
| Jamaica | Tanzania |
| Kenya | Tonga |
| Kiribati | Trinidad and Tobago |
| Lesotho | Tuvalu |
| Malawi | Uganda |
| Malaysia | United Kingdom |
| Maldives | Vanuatu |
| Malta | Zambia |
British dependent territories
| Column 1 | Column 2 |
|---|---|
| Anguilla | Montserrat |
| Bermuda | Pitcairn Islands |
| British Antarctic Territory | St Helena and Dependencies |
| British Indian Ocean Territory | South Georgia & South Sandwich Islands |
| British Virgin Islands | Sovereign Base Areas of Akrotiri and Dhekelia in Cyprus |
| Cayman Islands | Turks and Caicos Islands |
| Falkland Islands | Gibraltar |
From the 21 May 2002 the British Overseas Territories Act 2002 granted British citizenship to anyone holding a British Overseas Territories Citizenship (BOTC) on that date (excluding the Sovereign Base Areas in Cyprus). After that date BOTC can be granted British citizenship by registration or by virtue of a connection with a British overseas territory (for example by being born or adopted there).