Tax residence

I am a Polish citizen, currently living in the UK under the pre-settled settlement. However, I resided in Spain for most of 2023 and have been back in the UK since late September 2023. This tax year I have worked for both a UK employer and a Spanish employer. Since the beginning of December 2023, I have been working as an independent contractor and therefore I registered as self-employed in the UK. I am studying in the UK but I still have an address in Poland. My earnings do not exceed the tax thresholds in any of the countries mentioned but I am unsure of my tax residency in this situation and do not know how to account for the current tax year.

Hi Malgorzata Rudnicka

You would need to review the guidance on residency and take the statutory residency test at RDR3 (RDR3 Statutory Residence Test) to determine your residency status.  
Next you would need to determine if split year treatment can apply to your circumstances.  
If it does, then split year treatment is claimed through a self assessment tax return.

Thank you