Often, yes. For 2026/27, a British citizen who is not UK resident can generally claim the UK personal allowance of £12,570 against UK income, subject to the usual £100,000 taper. It is not given automatically to non-residents, so you need to claim it for each tax year, and it only reduces UK tax on income the UK taxes.

Who can claim it

GOV.UK says you can claim the personal allowance as a non-resident if any of these apply:

  • you are a British citizen
  • you are a citizen of a European Economic Area (EEA) country
  • you have worked for the UK government at any time in that tax year

You may also qualify under the double taxation agreement between the UK and the country you live in. Many British expats in the UAE, Spain, Portugal, Australia or Ireland qualify through British citizenship.

What it is used against

The allowance only helps if you have income the UK taxes. For non-residents that may include:

  • rent from UK property
  • UK pensions taxed through PAYE, depending on any treaty with your country of residence
  • UK employment income for work done in the UK

The allowance works as for a UK resident. For 2026/27, on the bands for England, Wales and Northern Ireland, the first £12,570 is tax-free, then 20% applies up to £50,270 and 40% up to £125,140. If adjusted net income is above £100,000, the allowance reduces by £1 for every £2 over that figure and is lost at £125,140. The government has announced that the allowance stays at £12,570 until 5 April 2031. Scottish rates differ for Scottish taxpayers.

How to claim it

If you file a UK Self Assessment return, for example because you have UK rental income, you claim the allowance on that return using the residence pages. GOV.UK also describes claiming with form R43, which can be used to reclaim tax that has been over-deducted, for example under the Non-Resident Landlord Scheme.

Illustrative example only, not a real client.

Rachel lives in Abu Dhabi and lets her flat in Leeds, making £10,000 of profit a year. Her letting agent deducts 20% under the Non-Resident Landlord Scheme, so £2,000 goes to HMRC. Assuming this is her only UK income, she has no mortgage interest and she is eligible to claim the allowance, no UK tax would generally arise under these assumptions because her income is below £12,570. By filing her return and claiming the allowance, she may be able to get the £2,000 back.

Savings and dividends: a special rule

Non-residents may benefit from a separate rule that limits UK tax on some investment income, known as "disregarded income". HMRC's manual explains that this can include UK bank interest and dividends from UK companies, among other items, and applies only where you are non-resident for the whole tax year. The broad position is that HMRC compares two calculations and you pay the lower:

  • tax on all your UK income with your personal allowance, or
  • tax on your UK income excluding the disregarded income, with no personal allowance, plus any tax deducted from the disregarded income

For someone with modest rent and larger UK interest or dividends, the second method can give a better result. The calculation is normally done through the Self Assessment return. Our guide to the Non-Resident Landlord Scheme covers how this fits with rental income.

Effect on your new country

Claiming the UK allowance does not change allowances in your new country. Where both countries tax the same income, any treaty generally decides which country has the main taxing right and how relief is given. The UAE does not currently charge personal income tax, so for a UAE resident UK tax on UK income may be the only tax due on it, depending on the facts. For pensions, see our guide to drawing a UK pension abroad.

Common mistakes

  • Assuming the allowance is lost when you leave the UK.
  • Not filing a return or R43, so tax deducted under the scheme is never reclaimed.
  • Forgetting the £100,000 taper when UK income is high.
  • Missing the disregarded income calculation where UK savings and dividends are involved.

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Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27. Jurisdictions covered: UK, UAE, Spain, Portugal, Australia, Ireland. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.