If you are UK non-resident you may still be able to get a personal allowance in certain situations.
Your personal allowance is the amount of income you can earn before you pay tax. The current level of personal allowance is £12,570 for 2025/26 and also for 2026/27. If you are tax resident in the UK you will normally get a personal allowance. If not, you might still be able to get a personal allowance in some circumstances, namely:
– you’re a citizen of a European Economic Area (EEA) country - including British passport-holders.
– you’ve worked for the UK government at any time during that tax year.
You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in.
HMRC’s international manual INTM334580 clarifies this further.