If you’re filling out your self-assessment as a non-resident, and wondering where your personal allowance has gone, read on…
You won’t automatically get a personal allowance if you’re not resident in the UK.
This HMRC page will give you more detail along with a claim form that you can possibly use if you hold a British passport or you’re an EEA citizen: https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance
There are also provisions under Double-Taxation Agreements with some other countries that will automatically add back your personal allowance. Boxes 15 and 16 on the SA109 form ask about this.
Last updated on 14 January 2026