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

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