If you’re filling out your Self Assessment as a non-resident, and wondering where your Personal Allowance has gone, read on.
UK residents get a tax-free Personal Allowance. In CalCal it appears on your Tax Calculation (SA302) as the line Personal Allowance, after the calculation has been run.
Non-residents
You won’t automatically get a Personal Allowance if you’re not resident in the UK.
HMRC explain how to claim, and provide a claim form, if you hold a British passport or you’re an EEA citizen:
Tax on your UK income if you live abroad — Personal Allowance
There are also provisions under Double Taxation Agreements (DTAs) with some countries that can restore your Personal Allowance. On the SA109 form:
- Box 15 — claim Personal Allowance because of a Double Taxation Agreement
- Box 16 — claim Personal Allowance on another basis (see HMRC’s SA109 Notes)
For the official wording of those boxes, use HMRC’s notes via our Self-assessment form HMRC Helpsheets article.
Adding SA109 in CalCal
- Add SA109 via Pre-fill (the question about non-residence / domicile) or Select forms → SA109.
- Complete the residence questions for the year.
- If you’re entitled to claim Personal Allowance as a non-resident, complete Box 15 and/or Box 16 as appropriate.
- Run the tax calculation again and check the Personal Allowance line on the SA302.
If you’re eligible under a DTA or HMRC’s claim rules, completing those SA109 boxes (or HMRC’s claim process on GOV.UK) is what brings Personal Allowance back into the picture.
CalCal helps you complete and submit returns; it doesn’t replace personal tax advice. Eligibility depends on HMRC rules and, where relevant, the DTA with your country of residence.