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呢個係從UK HRMC office quote 出來的，拿ＢＮＯ護照都可以有personal allowance：
Individuals entitled to UK personal allowances
Certain categories of non-resident individuals are entitled to UK allowances under the provisions of a DTA. The allowances are set against the individual's total UK liable income whether or not UK tax has been deducted.
An individual may claim UK tax allowances if he is any one of the following:
•a Commonwealth citizen, (but only up to 5 April 2010. From 6 April 2010 an individual does not qualify solely by virtue of being a Commonwealth citizen)
•a national of a state within the European Economic Area (EEA), including UK citizens, that is Austria, Belgium, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Liechtenstein, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, United Kingdom and for tax years from 2004-05 onwards Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia
•is or has been employed in the service of the British Crown
•is employed in the service of any UK missionary society
•is employed in the service of any state under the protection of Her Majesty
•is resident in the Isle of Man or the Channel Islands
•has previously resided in the UK and is resident abroad for the sake of his/her health or the health of a member of his/her family living with him/her
•is a widow, widower or surviving civil partner whose late spouse or civil partner was employed in the service of the British Crown
•is a national of Bulgaria, or Israel
•is a national who is also a resident of Argentina, (no relief for 2002-03 and later years) Azerbaijan, Belarus, Bolivia, Bosnia and Herzegovina, China, Côte d'Ivoire (Ivory Coast), Croatia, Czech Republic, Egypt, Estonia (no relief for 2002-03 and 2003-04 but see above for 2004-05 and later years), Hungary, Indonesia, Japan, Jordan, Kazakhstan, Korea (no relief for 2002-03 and later years), Latvia, Lithuania, Macedonia (no relief for 2002-03 and later years), Montenegro, Morocco, Oman, Philippines, Poland, Romania, Russian Federation, Serbia, Slovak Republic, Slovenia, Sudan, Switzerland, Taiwan, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, Uzbekistan, Venezuela, Vietnam, Federal Republic of Yugoslavia, or
•is a resident of Austria, Barbados, Belgium, Fiji, France, Germany, Greece, Ireland, Kenya, Luxembourg, Mauritius, Myanmar (Burma), Namibia, Netherlands, Portugal, South Africa (no relief for residents who are not nationals for 2003-04 and later years) Swaziland, Sweden, Switzerland and Zambia.
If the individual is a resident but not a national of Austria, Belgium, France, Germany, Kenya, Luxembourg, Mauritius, Netherlands, Portugal, South Africa (for years up to and including 2002-03), Sweden, Switzerland or Zambia he is not entitled to allowances if his/her income consists solely of dividends, interest and royalties (or any combination of them).
Former citizens of Hong Kong may only claim to be a Commonwealth citizen as a British subject if they are any of the following:
•a British citizen
•a British overseas citizen
•a British national (overseas).
http://www.hmrc.gov.uk/manuals/intmanual/INTM334580.htm |
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發表於 15-2-12 09:50
現在zone 2 一房一車位要三十多萬鎊了～～～
