Hybrid working between UK and Spain.

Hello, I work as a locum doctor for an NHS trust. I'm employed by a medical recruitment agency who has placed me with this trust. I've been authorized to work indefinitely from Spain since April 2023. It's a hybrid working agreement where I work from home practicing e-medicine while I'm in Spain but I'm at the office seeing patients face to face where I'm in the UK. This UK financial year 2023/24 I'm going to work 9 months in Spain and 3 months in the UK. As I've lived more than 183 days during 2023 in Spain I'm considered a spanish fiscal resident. I also meet the statutory residence test for the UK. According to the Spanish UK treaty to avoid double taxation I should be considered a Spanish fiscal resident as the center of my vital interests is in Spain (where my family lives) and the country where I habitually live. So I will need to fill in my first tax return with spanish tax authorities for the 2023 tax year. I want to clarify how to inform HMRC of my current situation. Should I apply for a NT tax code, filling in a P85 form? Now that I'm a spanish tax resident, in order to avoid double taxation, I think I need HMRC to stop deducting income tax from my salary every month. This way I would be able to start paying income tax directly to spanish tax authorities. Is it possible to still apply for a NT code if you are a spanish tax resident who still works 3 months in the UK for the NHS even if I work from Spain the other 9 months of the year? Best wishes. Miguel

Cookies on Community Forums