帮国内的朋友问的。他离开英国前买了房出租了，房租不多，5千镑左右一年，他这样的还要交税吗？我觉得还有personal allowance 的，如果这样的话应该不用交吧
UK Personal Allowances provide an amount of income free from Income Tax. UK domestic law (Section 56 Income Tax Act 2007) provides an Income Tax Personal Allowance to an individual who is UK Resident, or where the individual, at any time in the tax year:
is a national of a European Economic Area state
is resident in the Isle of Man or Channel Islands
has previously resided in the UK but lives abroad for the sake of their own health or that of a member of their family who is resident with them
is a person who is or has been employed in the service of the Crown
is employed in the service of any territory under Her Majesty’s protection
is employed in the service of a missionary society
is a person whose late spouse/civil partner was employed in the service of the Crown
如果他属于其中一种才有personal income allowance
那他都不属于。我记得以前可以的啊，是最近变了吗？
“You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in.”
https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance
On page 12: Look the entry on China: People’s Republic of
It seems YES
“You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in.”
https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance
On page 12: Look the entry on China: People’s Republic of
It seems YES
我来总结一下吧，正确的答案是从 6 April 2014开始中国籍的海外房东就不再可以享受英国的personal allowance了。
看一下HMRC的这个document的第12页
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/710099/DT_Digest_April_2018.pdf
成龙大哥看的不够仔细呀，这个文件上说的很清楚了。
那朋友已经退休了，在国内拿pension 没有别的收入，这种情况可以有allowance 吗？ 
不行的，我上面的回复里已经说的很清楚了。
那为什么前两年都没有。今年才开始的吗？
从6 April 2014开始，已经很多年了。