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  • Tax

    Non-resident Tax Question

    Dear All

    This is my first post after joining PT, so please go easy!

    Before I start, however, let me say what a great community this is and I have learnt a great deal on here already. I hope I can give something back in the future.

    I understand that the below situation will not apply to most people on here, but I shall outline the situation, and then ask my question at the end.


    UK citizen living overseas (outside the EU), registered as such with HMRC.

    Wife is a non-UK citizen with no ties to the UK (no N.I. number, no tax record, no resident visa, no bank account) and as such does not exist in the UK system, and never has done.

    Given that the UK does not allow the registration of overseas marriages, there is no record of marriage/partnership within the UK.

    Own two properties in the UK, both rented out and the combined income is above the personal income tax allowance for one individual (i.e. myself).

    Both properties are in my name, as are the mortgages.

    My questions leading on from this are thus;

    1) Can we avail ourselves of her personal income tax allowance?

    2) Can my wife file a tax return? (I imagine question 1 will answer this).

    3) Do the properties have to be in joint names if indeed we can avail of her personal tax allowance (this might be tricky with the bank due to her "non-existence"Wink?

    Thank you kindly in advance.



    Hi DH,

    With regards your queries:

    1. You are still entitled to a personal allowance as long as you have citizenship in the UK under the current rules (or indeed are a citizen of any EEA country.) For your wife it would depend on which country she is national and resident of. Assuming it is not in the EEA, it would depend on the double taxation agreement the UK holds with that country.
    2. Your wife can file a tax return but you will need to change the ownership of the properties if you want to report some of the income in her name. At the moment she has no entitlement to the income as it is your income.
    3. I think 2 has actually answered 3 as well.

    Hope that helps!

    Best wishes, RITA4Rent


    RITA4Rent (Rental Income Tax Advisors)

    Specialists in Landlord Taxation

    Recommended tax advisors of the Residential Landlords Association

    Follow us on Twitter @Rita4Rent

    clients (at) rita4rent (dot) co (dot) uk