Double Taxation: Spanish Resident with UK Tax Code

I am a Spanish Resident and under the Double Taxation Agreement, I’ve been paying tax only in Spain for two UK pensions, tax code “NT”. In August 2023, I started drawing a third pension and the first payslip had a tax code “1257L M1”. The second payslip (6-September-2023) shows a tax code “25T M1” and includes a message “As instructed by HRMC”. (NB my PTA shows the tax code as 25TX) I am not sure what to do about this inconsistency, could you please advise? Thank you

Hi,

You will need to complete a new DT individual form to declare this pension. Please send the completed and signed form to the Spanish tax authorities for validation. They will return it to you and you then send it to:

H M Revenue and Customs,
BX9 1AS   

The form can be found here:
 
Double Taxation: UK - Spain (Form Spain-Individual)

Thank you.

Hi, Thanks for your reply. Just one clarification... You mentioned that the completed form should be validated by the Spanish tax authorities, etc. I was told that the local authorities do not - and they can not, validate DT forms. Instead, one needs to obtain a "Residencia Fiscal en Espana Convenio" (Spanish certificate of Residence) and attach it to the completed DT form. I have completed the DT form for the new pension, attached the Spanish Resident Certificate and posted the docs to HMRC. Regards

Hi Eddy S,
You are correct the DT Individual Spain forms should be returned with “Residencia Fiscal en Espana Convenio”.
Thank you.