Readers' forum : International landlord

My client receives rental income from the UK. She has dual citizenship in Colombia and Mexico and is married to a UK citizen. She was born in Colombia and in the fiscal year 2010-11 was resident in Hong Kong with her husband on his business activities and then in Brazil for two years.

I am considering claiming tax relief on personal allowances under the double taxation agreements bearing in mind that there is no agreement with Columbia for the period I am covering. I have two questions.

• If my client were resident in Colombia for any particular fiscal year could a claim be made on her citizenship with Mexico under their double taxation agreement?
• As regards the residency in Hong Kong and Brazil could the same claim be made?

I would be grateful for readers’ advice as to whether a claim...