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 |
|