Restricting non-residents’ entitlement to the UK personal allowance

Although we can see the rationale for the proposal to remove the connection between nationality and entitlement to the UK personal allowance, LITRG are concerned that the proposals may disadvantage low-income groups, including migrant workers and individuals who have retired overseas. The proposed protections are also likely to place extra administrative burdens on affected individuals, while the proposals as a whole introduce more complexity to the tax system.