Information on how is entitled to UK personal allowance can be found here
More information on how rental income is taxed can be found here
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Our UK income between the two of us (both non-resident) is less than 20,000 pounds per annum. Can we claim the tax allowance for non-resident UK nationals in this case to offset against rental and pension income.
Many thanks...will we get into trouble if these self-assessment forms were not completed in prior years, even if it looks as if no UK tax is payable? when did this rule come into operation as we were repeatedly told in 2010 that we did not need to fill in a tax return