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Posted Tue, 27 Jun 2023 21:13:30 GMT by
Good Evening I am a pensioner living in Spain and also tax resident in Spain. I submit my tax returns in Spain and pay my taxes in Spain. My UK pension fund manager is deducting tax at source which is making my tax return in Spain more complex. Please can you advise as to how I can obtain a NT tax code so that my pension fund manager will be able to make my pension payments gross which I will then declare in Spain. Thanks
Posted Fri, 30 Jun 2023 15:57:24 GMT by HMRC Admin 5
Hi

If your pension is a private pension or non government pension, you need to check the double taxation agreement.  
The digest at Digest of Double Taxation Treaties will advise.  
Pensions paid in regular intervals eg monthly and 'trivial commutaion lump sums' are not taxable in the UK.  
You can dowload and print of the DT individual UK / spain form here Double Taxation: UK - Spain (Form Spain-Individual)
Please complete all appropriate sections, sign and send the form to your local tax office in Spain.  
They will validate the form and return it to you with a "Residencia Fiscal en España Convenio".  You need to send the form and the Residencia Fiscal en España Convenio to HMRC.  
The HMRC address to send it to, is on the front page of the form.

Thank you
Posted Mon, 03 Jul 2023 10:24:57 GMT by
Good morning Thank you so much for your reply; it is super helpful. Regards Anthony

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