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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.