If you declare yourself non resident on the SA109 pages, your basic personal allowance is removed by default. In some cases you can claim it back using specific boxes, for example if you are a UK or EU citizen or live in a country with a double tax agreement.
Details
• Declaring non residence removes the basic allowance automatically in the calculator.
• Certain SA109 boxes (for example NRD15 and NRD15.1) can be used to claim a personal allowance in specific circumstances.
• Typical conditions include being a UK or EU citizen or living in a country covered by a double tax agreement.
• AbraTax doesn't provide tax advice, and the tax payer must contact HMRC or a tax advisor if ensure.
Information only, not tax advice.
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