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Posted Fri, 24 May 2024 20:47:22 GMT by ExpatInSpain
Hi I worked in UK from Apr to Nov last year and moved to Spain in Dec 2023 . I have a P45 for Apr to Nov. I have employment income in Spain from Dec 2023 to Apr 2024 on which I have paid Spanish Income Tax. What sections in my Self Assessment should I fill in to declare employment income from Spain and to claim FTCR on the Spanish Income Tax I have already paid
Posted Wed, 29 May 2024 11:02:16 GMT by HMRC Admin 21 Response
Hi ExpatInSpain,
The first thing to do is determine your UK tax residence status in the UK, in the tax year you left for Spain.
Please review the guidance at RDR3 (RDR3 Statutory Residence Test) and take the statutory residence tests.  The results of this will determine whether you need to declare your Spanish income in your self assessment tax return.  
If you do, this is shown in the foreign section online or SA106 (Self Assessment tax return forms if using a paper tax return.
Thank you.
Posted Wed, 29 May 2024 12:21:01 GMT by ExpatInSpain
Hi Thank you for the response. I am definitely a resident for tax purposes as I lived in the UK for more than 183 days. So, am I right in assuming that I show the income and tax deducted in the foreign income section and then use the same info to claim FTCR in the FTCR section?
Posted Sun, 02 Jun 2024 18:44:27 GMT by ExpatInSpain
Hi Please confirm if I should enter the employment income both under employment income section (i.e. like a normal UK employment) as well as in the foreign section or only in the foreign section? Thanks
Posted Tue, 04 Jun 2024 08:02:30 GMT by HMRC Admin 5 Response
Hi ExpatInSpain

That is correct.

Thank you
Posted Wed, 05 Jun 2024 11:41:20 GMT by HMRC Admin 10 Response
Hi
If foreign tax has been deducted in Spain, you will show the details on the employment page (income only) and also on the foreign page in order to claim the tax credit.If no tax, it is only the employment page.

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