Income tax personal allowance | Practical Law
Income tax personal allowance
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Income tax personal allowance
Practical Law UK Glossary 2-382-5644
(Approx. 2 pages)
Glossary
Income tax personal allowance
The amount of income a UK-resident individual can receive before being charged to income tax. For details, see
Tax data: income tax: Individuals: rates and allowances
.
The personal allowance is not available to individuals who are
domiciled
outside the UK (or not
ordinarily resident
in the UK)
and
who claim the
remittance basis
of taxation.
The personal allowance is only available to certain categories of individuals who are not resident in the UK.