Income Tax Act 2007 section 56

Residence etc. of claimants

Section 56 sets out the residence and status conditions an individual must satisfy in order to claim personal allowances (including blind person's allowance) or tax reductions for married couples and civil partners.

• UK residents automatically qualify for personal allowances and married couple's/civil partner's tax reductions for the tax year.
• Non-UK residents may still qualify if, at any time in the tax year, they are a UK or EEA national and meet one of several alternative conditions — such as residing in the Isle of Man or Channel Islands, living abroad for health reasons having previously resided in the UK, or serving the Crown.
• Qualifying service connections include current or former Crown service, service in a territory under His Majesty's protection, employment by a missionary society, or being the surviving spouse or civil partner of a Crown servant.
• Residence status applies to a complete tax year, so qualifying individuals receive personal reliefs in full for any tax year in which they meet the conditions, even if the year is split for other purposes.