RetireJapan

Hi all!

Japanese resident and I'm submitting my UK self-assessment tax return (via a third-party software) for the first time. Before I submit it, I want to confirm whether or not I'm eligible for the £12,570 personal allowance via a double-taxation agreement (DTA)?

Thanks in advance.

You are entitled to the personal allowance; I claim my own and my wife's for a few flat's rents. I have been doing it for 12 years no problem.

My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Deep Blue wrote: ↑Mon Aug 07, 2023 1:04 pm My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Government says U.K. and EEA nationals are entitled to it, though I imagine the latter may be under threat. Government also says other nationalities may be entitled depending on the provisions of double taxation treaty.

Beaglehound wrote: ↑Mon Aug 07, 2023 1:23 pm

Deep Blue wrote: ↑Mon Aug 07, 2023 1:04 pm My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Government says U.K. and EEA nationals are entitled to it, though I imagine the latter may be under threat. Government also says other nationalities may be entitled depending on the provisions of double taxation treaty.

She is Japanese - anyone know if she is entitled? I thought not but maybe I am wrong- hope so1

The Tax Treaty is here:

https://www.mof.go.jp/tax_policy/summar ... n-UKEN.pdf

Thanks, yes that is the same document I ploughed through originally. I concluded she was not eligible but I wondered if my intrepretation was correct given the other comments on this thread.

Deep Blue wrote: ↑Mon Aug 07, 2023 1:39 pm

Beaglehound wrote: ↑Mon Aug 07, 2023 1:23 pm

Deep Blue wrote: ↑Mon Aug 07, 2023 1:04 pm My wife owns rental property in the UK and I didn't think she was eligible for the UK personal allowance. She has never lived in the UK nor got a National Insurnance number. Is she eligible for the personal allowance?

Government says U.K. and EEA nationals are entitled to it, though I imagine the latter may be under threat. Government also says other nationalities may be entitled depending on the provisions of double taxation treaty.

She is Japanese - anyone know if she is entitled? I thought not but maybe I am wrong- hope so1

Are you renting through a letting agent? if so there is a form you need to fill out to get then rent paid gross. For that I think you needed your national insurance number. My wife is not British, either. She is Polish, but has a national insurance number, which allows her to get the rent paid gross and claim the income tax allowance.

Yes, we have filled in the NRL1 form to have rent paid gross of tax. It doesn't require the landlord to have a National Insurance number to register.

However she has to pay tax through annual filing and does not have a National Insurance number so (as far as I know) has no personal allowance.

Thanks for the answers. Will use the personal allowance .

Follow-up question about non-resident landlords and the NRL1 form. I joint own the property with someone who is still a UK resident. What's the proper procedure here? I haven't actually seen if the management company deducts tax automatically. I always assumed not.