Restricting non-residents’ entitlement to the UK personal allowance
A consultation on whether entitlement to the UK Personal Allowance should be restricted for non-UK residents and how this might be implemented.
Detail
At Budget 2014 the government announced it would consult on whether entitlement to the UK Personal Allowance should be restricted for non-residents and how this might be done. This consultation will be used to help the government understand the impacts and feasibility of any change and to make a balanced decision as to the desirability of a policy change.
Documents