Hi plane123456,
To declare foreign employment income, you need to declare it under the employment section (box 1, SA102 on a paper tax return).
This brings the foreign employment income in to the tax calculation.
Box 2 on SA102 is only for UK tax paid, so should be blank.
Tax should not be deducted from your Spanish employment (you may need to apply to HMRC for a certificate of residence, to claim any Spanish Income Tax back.
How to apply for a certificate of residence to claim tax relief abroad.
Where tax is payable in Spain, you would claim a Foreign Tax Credit in SA106 (foreign) page or the online equivalent.
Gross pay is before any deductions.
For Self Assessment the only tax permitted is Income Tax.
All others such as Social Security are not Income Taxes and are not covered by the tax treaties.
Self assessment does not collect Class1 National Insurance Contributions (NIC)
Any additional Class1 NI due, needs to be paid by you separately from Self Asssessment.
You will need to contact the the NIC helpline at 0300 200 3500 for further information.
National Insurance: general enquiries
Thank you.