1022 - Annual Exempt Amount

You will usually be entitled to an annual exempt amount of £11,000.

You aren't entitled to the annual exempt amount for 2017 to 2018 if you're not domiciled in the UK and are claiming to be taxed on the remittance basis for 2017 to 2018.

If this applies to you you can't use the Self Assessment online service to file your return.

For further guidance and information see the Residence, remittance basis etc notes.