SA109 : How do I add a Personal Allowance if I am Non Resident? Can I claim the Personal Allowance?

If you are Non Resident and entitled to claim the Personal Allowance, you need to claim this in the Residency pages.

You need to go into the Residency Page, then click EDIT,

then click on the Personal Allowances Tab and complete the relevant boxes (15 and/or 16).

A table below should help you determine which box is relevant but you should also do you own research to ensure this is correct. For the special rules, we suggest you seek advice, if you are unsure what the special rules are:

Country	Resident	National + Resident	National
United Kingdom	Automatic	Automatic	Box 16
Argentina		Box 15
Australia		Box 15
Austria	Special rules (Box 15 or 16)		Box 16
Azerbaijan		Box 15
Bangladesh		Box 15
Barbados	Special rules (Box 15 or 16)
Belarus		Box 15
Belgium	Special rules (Box 15 or 16)		Box 16
Bolivia		Box 15
Bosnia-Herzegovina		Box 15
Botswana		Box 15
Bulgaria			Box 16
Burma	Box 15 Special rules
Canada		Box 15
Croatia			Box 16
Cyprus			Box 16
Czech Republic			Box 16
Denmark			Box 16
Egypt		Box 15
Estonia			Box 16
Fiji	Special rules (Box 15 or 16)
Finland			Box 16
France			Box 16
Gambia		Box 15
Germany			Box 16
Greece	Box 15 Special rules		Box 16
Hungary			Box 16
Iceland			Box 16
India		Box 15
Indonesia		Box 15
Ireland	Special rules (Box 15 or 16)		Box 16
Isle of Man	Box 16
Israel			Box 15
Italy			Box 16
Ivory Coast		Box 15
Jamaica			Box 15
Japan		Box 15
Jordan		Box 15
Kazakhstan		Box 15
Kenya	Special rules (Box 15 or 16)
Korea (Republic of)		Box 15
Latvia			Box 16
Lesotho		Box 15
Liechtenstein			Box 16
Lithuania			Box 16
Luxembourg	Special rules (Box 15 or 16)		Box 16
Malaysia		Box 15
Malta			Box 16
Mauritius	Special rules (Box 15 or 16)
Montenegro		Box 15
Morocco		Box 15
Namibia	Special rules (Box 15 or 16)
Netherlands	Special rules (Box 15 or 16)		Box 16
New Zealand		Box 15
Nigeria		Box 15
Norway			Box 16
Oman		Box 15
Pakistan		Box 15
Papua New Guinea		Box 15
Philippines		Box 15
Poland			Box 16
Portugal	Special rules (Box 15 or 16)		Box 16
Romania			Box 16
Russian Federation		Box 15
Serbia		Box 15
Slovak Republic (Slovakia)			Box 16
Slovenia			Box 16
South Africa		Box 15
Spain			Box 16
Sri Lanka		Box 15
Sudan		Box 15
Swaziland	Special rules (Box 15 or 16)
Sweden	Special rules (Box 15 or 16)		Box 16
Switzerland	Special rules (Box 15 or 16)	Box 15
Taiwan		Box 15
Tajikistan		Box 15
Thailand		Box 15
The Channel Islands	Box 16
Trinidad and Tobago		Box 15
Tunisia		Box 15
Turkey		Box 15
Turkmenistan		Box 15
Uganda		Box 15
Ukraine		Box 15
Uzbekistan		Box 15
Venezuela		Box 15
Vietnam		Box 15
Zambia	Special rules (Box 15 or 16)
Zimbabwe		Box 15

Please see Box 15 and Box 16 on the most recent HMRC SA109 help notes for up to date information: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109

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