anagerbera2014

Hello to all. I wanted to ask about this, as I am a bit confused. I am going to move permanently to Spain in May this year and I would like to ask about "UK Tax Returns". I am resigning from my job and I do not own a house in the UK either. Do you know if I become a "fiscal resident" when I arrive in Spain in May? Does anybody know whether there is such a thing as a "UK non-resident certificate"...? I would like to show the Spanish authorities that I am no longer a UK resident. Many thanks for any suggestions. Kind regards.

Barriej

Im assuming that you have either an EU country passport or will be coming here with the correct visa.

If a UK citizen you should inform HMRC via your tax account (government gateway) of your move and new address.
If you move in May and you are resident here for more than 183 days you will have to file a Spanish tax return.
However Spain runs its tax year runs Jan to Dec so you wont be due to file until 2024 for 2023 if you have spent more than the 183 days here.
Once you (well its better if its done by a tax company) have put the first return in, your adviser will ask for a fiscal residency cert, which you have to send to the UK to get a NT tax code. (its P85 and is on the .gov website).
You will then be informed that you will no longer pay tax in the UK.
We did this last year and it took a couple of months to get the cert here from the Spanish tax office and then a couple of months for the Uk to action it.
HMRC will then send it all back to you and in another letter you get the new tax code (this you will then give to your adviser who will copy it to the Spanish tax office).
You will then receive a refund on any tax paid in the year and you will have to then declare this in the next years tax return.

You will also have to file a Modelo 720 here if you have any assets worth over €50,000 (pensions, savings, shares etc) there is no tax to pay its just a reporting form. And only gets done once as long as there are no changes over €20,000 in the year

tebo53

Steve

spainrico

As above - you do not become a tax resident in Spain immediately....

https://www.gov.uk/government/public...-tax-right-p85

https://www.gov.uk/guidance/living-in-spain#tax

very useful guides here including tax

https://www.pellicerheredia.com/en/open-library/

Notdunroamin

No point as there is neither a need nor a requirement to demonstrate any such thing,

With some exceptions which are not relevant in this instance you can only be fiscally resident in one country at a time and by taking up Spanish residency that place becomes Spain so that's where your tax liability lays.

DLC

It's difficult enough to prove you're resident in the UK, I have no idea how you could prove you're a non-resident other than by showing a residency card from another country.

spainrico

Good point DLC! The UK trial ID card did not last long (some years ago)

The Identity Cards Act 2006 (c. 15) was an Act of the Parliament of the United Kingdom that was repealed in 2011.

bobd22

I'm sure when I first moved here I contacted HMRC by email so that I had a reply in writing I could refer to. They told me my crown pension would continue being paid PAYE and when I got it my state pension would be paid gross and declared for Spanish tax. I changed my address on the gateway and I don't think initially I needed to do any more. Two years later my wife joined me full time in Spain and we rented out our UK house. When we did that we submitted a form each to HMRC in relation to being non UK resident and renting out a UK property. To date it's all worked fine I submit tax return in Spain for state pension and interest from savings, premium bonds etc. My crown pension is taxed PAYE in UK and we submit a UK tax return re property rental. All income taxed in UK is declared to Spanish tax authorities but not taxed by them.

Barriej

I did the same and I my reply states while you have informed them that you no longer reside in the Uk, you will still be considered fiscally resident until you provide proof of tax paid in another territory.
Because some have property etc still in the Uk you are for all intents and purposes tax resident in two places, while only being physically resident in the one.

I think the 'only' way to prove that you are not resident in the UK for any purposes would be via the NT system alongside the TIE.

I have been advised to also include the NT coding page when I do this years return (well when the accountant does it) because at some point it may/will be asked for anyway.

EuroTrash

Seems to me the only country that you need to inform that you've left the UK for tax purposes, is the UK. And they will only accept that you've left when you prove you're now tax resident elsewhere.
Other countries don't generally care where else you might be paying tax, as long as they get their dues. Iif you are dual/triple/quadruple tax resident you will tell them because you'll be asking them to apply the appropriate tax treaty/ies, but they'd probably rather not have to bother.

anagerbera2014

Process very well explained, thanks very much!

anagerbera2014

Thanks very mcuh for the explanation, Barrie, very useful to know the process.Thanks very much.

anagerbera2014

Spainrico, thanks a lot for the links. I have had a look at the last link and the guides found there are very useful. Thanks a lot.