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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

In addition to the personal allowance, blind individuals receive a further allowance (£3,070 for 2024/25; £2,870 for 2023/24). In order to qualify for the allowance, certain conditions must be met.

Blind person’s allowance is more flexible than the personal allowance as it can be transferred to a spouse or civil partner if the allowance exceeds the blind person’s income.

The allowance is claimed by completing boxes 13 to 16 on page TR4 of the main tax return or boxes 10.1 and 10.2 of the short tax return. It is deducted from the individual’s net income at Step 3 of the income tax proforma. See the Proforma income