Non-UK residents are not generally entitled to personal reliefs (see ¶154-000) and individuals must meet a residence requirement under ITA 2007, s. 56 (see ¶154-400) in order to be entitled to personal reliefs under the Income Tax Act 2007 provisions. An individual will satisfy the residence requirements if they are either UK resident, or meet one of the conditions listed in ITA 2007, s. 56(3) (see ¶154-400), which includes being a national of an EEA state or resident in the Isle of Man or the Channel Islands.

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