Readers' forum : Disregarded income

A husband and wife are non-resident and live in France. For about 30 days in each year the husband visits the UK to work for a company in which he is director and 50% shareholder with his wife. At the end of the year they draw dividends of £50 000 each. They also receive a salary of £11 000. I understand that the dividends are classed as disregarded income and do not have to be entered on their UK self-assessment tax returns.

The couple now intend to buy a property in the UK and rent it out. They already own and let out a holiday caravan through the site owner. They use the caravan as a base when they are visiting the UK or working here. Given there are new sources of income could Taxation readers advise me on whether are they entitled to a personal allowance? Further ...