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UK Personal Allowance when living abroad

A clearer answer to who qualifies, why—and what the allowance could save on UK rental income. Explore common treaty cases in one click.

Assumes non-UK residenceRental income onlyNo sign-upFigures stay in your browser

1. Your eligibility

Most cases need only nationality and tax-residence country. The treaty-specific confirmation appears only where it matters.

Try an example
Dual nationality or a special statutory entitlement? Optional

2. Your UK rental income

Assumes you are non-UK tax resident and your only income is UK rental profit. Enter profit before finance costs and the eligible mortgage interest separately.

Your share after routine allowable property expenses, but before residential mortgage finance costs.
Normally not subtracted from rent: the tax reduction is capped at the basic rate and unused costs may carry forward. The model assumes no other UK or foreign taxable income.

Verified treaty categories used in this checker

We use a deliberately limited selection: HMRC's current allowance eligibility manual, the current treaty publications and the applicable residence criteria. Only rental-income examples are calculated.

Australia, Canada, India

Personal Allowance routes appear for qualifying nationals who are also tax resident in their country of nationality. Selecting the same country and citizenship is not enough on its own: the treaty residence declaration is required.

Japan and New Zealand

The current HMRC allowance list includes nationals resident in Japan or New Zealand. The 2026 UK–New Zealand treaty has been signed but is not yet in force; the existing treaty remains the relevant instrument.

Switzerland

Article 27(4) of the UK–Swiss convention provides the same UK allowances as to a non-resident British subject for qualifying Swiss treaty residents. The treaty exclusion for income consisting solely of dividends, interest and royalties is inapplicable to this rental-income-only example.

Statutory relief worldwide

British and EEA nationals qualify wherever resident, while residents of the Isle of Man or Channel Islands have a separate statutory route. Crown service and certain other circumstances can also qualify.

Coverage limit: this tool does not automatically assess every UK treaty. If a country is outside the supported list, it will not assert that you are ineligible; use the linked guide for the wider treaty categories.

Source-backed guidance (reviewed 9 November 2026). Budget 2026 announced higher property-income rates from 6 April 2027; final legislation may differ. 2026/27 screening: statutory routes follow ITA 2007 section 56; treaty categories follow SA109 Notes. This educational calculator is not a tax return or personal advice.