Since I am a British national, then I assume that this is the condition that applies as the country in which we resided is not mentioned in the others (Is this correct?):
Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Irish Republic, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal inc. Madeira & The Azores, Romania, Slovakia, Slovenia, Spain, Sweden and United Kingdom
Sorry Sam, but where does the Income Tax 2007 then fit it and this is what is referred to in the HMRC website. I really do not want make a mistake having seemingly already made one already.
Again, I also assume that my wife and I are entitled to separate personal allowances?
I do not at all question your knowledge. Not at all, just wanting to be 100% clear. It is my lack of knowledge that is the problem.
I refer to the self same section which I am perhaps reading incorrectly. I see section 2 as defining the individuals who can claim a personal allowance and I do not fall under any of the categories as listed unless Section 2 is in addition to Section 1 in in which case Section 1 applies and then links to your previous answer.
Sam, I will stop panicking and thank you very much. Much appreciated.