If you are Non Resident and entitled to claim the Personal Allowance in Box 15 or 16, you need to claim this in the SA109 Residency pages.
1. You need to go into the Residency Page, then click EDIT,
2. Click on the Personal Allowances Tab and answer Yes to Box 15 or 16. Ensure you include the country you are considered a national and the country you are resident in box 17 as well.
A table below should help you determine which box is relevant but you should also do you own research to ensure this is correct. For the special rules, we suggest you seek advice, if you are unsure what the special rules are:
Country | Resident | National + Resident | National |
United Kingdom | Automatic | Automatic | Box 16 |
Argentina |
| Box 15 |
|
Australia |
| Box 15 |
|
Austria | Special rules (Box 15 or 16) |
| Box 16 |
Azerbaijan |
| Box 15 |
|
Bangladesh |
| Box 15 |
|
Barbados | Special rules (Box 15 or 16) |
|
|
Belarus |
| Box 15 |
|
Belgium | Special rules (Box 15 or 16) |
| Box 16 |
Bolivia |
| Box 15 |
|
Bosnia-Herzegovina |
| Box 15 |
|
Botswana |
| Box 15 |
|
Bulgaria |
|
| Box 16 |
Burma | Box 15 Special rules |
|
|
Canada |
| Box 15 |
|
Croatia |
|
| Box 16 |
Cyprus |
|
| Box 16 |
Czech Republic |
|
| Box 16 |
Denmark |
|
| Box 16 |
Egypt |
| Box 15 |
|
Estonia |
|
| Box 16 |
Fiji | Special rules (Box 15 or 16) |
|
|
Finland |
|
| Box 16 |
France |
|
| Box 16 |
Gambia |
| Box 15 |
|
Germany |
|
| Box 16 |
Greece | Box 15 Special rules |
| Box 16 |
Hungary |
|
| Box 16 |
Iceland |
|
| Box 16 |
India |
| Box 15 |
|
Indonesia |
| Box 15 |
|
Ireland | Special rules (Box 15 or 16) |
| Box 16 |
Isle of Man | Box 16 |
|
|
Israel |
|
| Box 15 |
Italy |
|
| Box 16 |
Ivory Coast |
| Box 15 |
|
Jamaica |
|
| Box 15 |
Japan |
| Box 15 |
|
Jordan |
| Box 15 |
|
Kazakhstan |
| Box 15 |
|
Kenya | Special rules (Box 15 or 16) |
|
|
Korea (Republic of) |
| Box 15 |
|
Latvia |
|
| Box 16 |
Lesotho |
| Box 15 |
|
Liechtenstein |
|
| Box 16 |
Lithuania |
|
| Box 16 |
Luxembourg | Special rules (Box 15 or 16) |
| Box 16 |
Malaysia |
| Box 15 |
|
Malta |
|
| Box 16 |
Mauritius | Special rules (Box 15 or 16) |
|
|
Montenegro |
| Box 15 |
|
Morocco |
| Box 15 |
|
Namibia | Special rules (Box 15 or 16) |
|
|
Netherlands | Special rules (Box 15 or 16) |
| Box 16 |
New Zealand |
| Box 15 |
|
Nigeria |
| Box 15 |
|
Norway |
|
| Box 16 |
Oman |
| Box 15 |
|
Pakistan |
| Box 15 |
|
Papua New Guinea |
| Box 15 |
|
Philippines |
| Box 15 |
|
Poland |
|
| Box 16 |
Portugal | Special rules (Box 15 or 16) |
| Box 16 |
Romania |
|
| Box 16 |
Russian Federation |
| Box 15 |
|
Serbia |
| Box 15 |
|
Slovak Republic (Slovakia) |
|
| Box 16 |
Slovenia |
|
| Box 16 |
South Africa |
| Box 15 |
|
Spain |
|
| Box 16 |
Sri Lanka |
| Box 15 |
|
Sudan |
| Box 15 |
|
Swaziland | Special rules (Box 15 or 16) |
|
|
Sweden | Special rules (Box 15 or 16) |
| Box 16 |
Switzerland | Special rules (Box 15 or 16) | Box 15 |
|
Taiwan |
| Box 15 |
|
Tajikistan |
| Box 15 |
|
Thailand |
| Box 15 |
|
The Channel Islands | Box 16 |
|
|
Trinidad and Tobago |
| Box 15 |
|
Tunisia |
| Box 15 |
|
Turkey |
| Box 15 |
|
Turkmenistan |
| Box 15 |
|
Uganda |
| Box 15 |
|
Ukraine |
| Box 15 |
|
Uzbekistan |
| Box 15 |
|
Venezuela |
| Box 15 |
|
Vietnam |
| Box 15 |
|
Zambia | Special rules (Box 15 or 16) |
|
|
Zimbabwe |
| Box 15 |
|
Please see Box 15 and Box 16 on the most recent HMRC SA109 help notes for up to date information: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109