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Posted Fri, 02 Dec 2022 00:57:58 GMT by mcnof
I'm a self-employed UK taxpayer who earns income solely from the UK, owns a home in the UK, has family in the UK, but who has spent over 183 days during 2022 in Spain (by less than 3 weeks). Presumably Spain will have a record of me being there for over 183 days and therefore will be expecting a tax declaration? As a UK taxpayer I can complete a self-assessment as normal, but how do I clear up my residency status (for this year) with HMRC and Spain?
Posted Fri, 02 Dec 2022 15:53:44 GMT by HMRC Admin 32

Please refer to guidance here:

RDR3 Statutory Residence Test

Thank you.
Posted Wed, 07 Dec 2022 00:22:54 GMT by mcnof
Thanks, I'm confident I'm a UK taxpayer based on those tests. Is there a way I declare this status to the Spanish tax administration, or do I wait to see if they contact me based on my staying over the 183 days?
Posted Fri, 09 Dec 2022 09:09:32 GMT by HMRC Admin 19

You can request a certificate of residence from HMRC to give to them.

How to apply for a certificate of residence to claim tax relief abroad

Thank you.
Posted Thu, 22 Dec 2022 03:09:18 GMT by mcnof
Hi, thanks for your reply. Is the CoR specific to the dates I require proof for? I would like confirmation for the calendar year of 2022 which is obviously different from the UK tax year. Do HMRC submit this on my behalf? You mention I can give it to them but I don't know who to give it to or how to do this!
Posted Fri, 23 Dec 2022 08:32:53 GMT by
Hi mcnof,

The certificate will be issued for the dates you ask for - these don't need to be a tax year.

The reply will be issued to you to give to the relevant authority that requires it. 

Thank you. 


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