Am I the only person to find it a tad ironic that, from 2008-09, a person who has never lived in the UK, but who was born in the 'right' country will pay less tax on his UK source income — by virtue of an entitlement to personal allowances under a treaty or by citizenship — than someone who has lived in the UK for more than seven years who's a 'remittance basis user', but who is in receipt of exactly the same UK source income?