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Posted Mon, 31 Jul 2023 12:05:36 GMT by Sue Rance
I have paid Spanish tax for 2022 as I was in Spain over 183 days Jan-Dec 2022. Under the Statutory Residence Test I was also a UK tax resident for 2022/3. Split year does not apply. I pay tax on the arising basis. Am I correct in assuming that I am a dual tax resident? I am uk citizen with uk domicile,uk pensioner, hold Spanish permanent right to residence under the brexit withdrawal agreement and receive a Spanish pension. Do I need to complete SA109?The only relevant box I can complete is box 9 - home overseas. I intend to submit SA100,SA106 (foreign income) and DT Spain Individual, do I need to complete any more forms?
Posted Fri, 04 Aug 2023 13:16:01 GMT by HMRC Admin 5

You are dual tax resident.  You will still need to submit SA109 and claim personal allowances (box 16 & 17) and the section for residence in other countries.  
The completed form DT individual (Double Taxation: UK - Spain (Form Spain-Individual)) will need to be sent to the Spanish tax authorities before being sent to HMRC.  Please include the completed form HS304 (Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)) with your tax return.  
You will be required to complete SA106, to declare all of your overseas income and tax.  
You will be able to claim a foreing tax credit, so you do not pay tax on the same income twice.

Thank you

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