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Posted Thu, 11 May 2023 05:27:20 GMT by Michael Boone
I have just moved to Spain and am now registered here for tax and social security purposes, and have residency. I have just completed a tax return to HMRC for the year 2022-2023. As expected, I have to pay partial amounts for the following years' tax. As I am now resident in Spain (and will shortly be sending the SA109 Form), will I get the partial amounts reimbursed? I believe I have to send Form SA109 by post, is that correct? Many thanks in advance for your answer.
Posted Wed, 17 May 2023 14:34:52 GMT by HMRC Admin 5
Hi

If you expect (having relocated to Spain) to receive reduced taxable-in-the-UK income in 2023-24, you can apply to reduce your self Assessment payments on account using the form linked below.

Any UK tax overpaid in 2023-24 will be repaid when you submit your 2024 tax return, guidance can be found here -

Self Assessment: claim to reduce payments on account (SA303)                                                      

As regards your 2023 form SA109, you should indeed send it by post.  

Thank you.           
Posted Wed, 17 May 2023 14:41:00 GMT by Michael Boone
Thank you for your answer. Mostly it is clear, but as far as submitting a 2023-24 tax return is concerned: do I need to? I will be paying tax and social security in Spain as of April 2023. Thanks again in advance for your answer. Best regards
Posted Wed, 24 May 2023 09:01:55 GMT by HMRC Admin 25
Hi Michael Boone,

It depends on what income you still have in the UK.
Please see guidance here: 
Tax on your UK income if you live abroad
Thank you. 

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