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Posted Fri, 29 Apr 2022 16:50:42 GMT by GG2
Hi, I worked in the UK continuously from 2014 until 31 August 2021. From 1st September 2021, I have been working and living in Spain solely. I am wondering if I have to complete a Self Assessment, and if so, if I have to declare my income tax from Spain. From 5 April 2021 to 31 August 2021 it is less than the required 183 days of work, so I do not know if I am a "resident" in the UK for this tax year. Thank you very much in advance for your help.
Posted Tue, 03 May 2022 10:19:00 GMT by GG2
Can anyone help in this matter? Thanks.
Posted Wed, 04 May 2022 09:11:05 GMT by HMRC Admin 17

Hi,
 
Unless you were previously required to complete a Self Assessment tax return, you should complete form P85 to confirm your departure from the UK
and claim any repayment due. 

Now that you are no longer resident in the UK, you only have declare to HMRC any ongoing sources of UK income (eg, rental income or pensions). 

Taxation of all non-UK income will now be a matter for the Spanish tax authorities.

See link:

Get your Income Tax right if you're leaving the UK     .                 

Thank you.                                         
Posted Wed, 04 May 2022 14:02:57 GMT by GG2
Thank you very much. Last year I completed a Self Assessment tax return. This year I have received a message that says "You need to file a Self Assessment tax return for the 2021 to 2022 tax year". Should I then complete a Self Assessment with Split Year Treatment (April 2021 - August 2021) and leave out my income once I rellocated to Spain, in September 2021? In addition to the above, should I complete the form P85, or the Self Assessment will be enough? Thank you again.
Posted Tue, 10 May 2022 11:03:14 GMT by GG2
In addition to the questions above, could you let me know if the Split Year Treatment can be applied within the Self Assessment, or is another form needed? Thank you in advance to reply to this and the previous post.
Posted Wed, 11 May 2022 08:15:38 GMT by HMRC Admin 19
Hi,

Given the circumstances you have outlined, you should indeed complete your 2022 Self Assessment tax return and claim split year treatment. This will provide HMRC with all the information we require, so you will not also have to complete form P85.

Thank you.
Posted Fri, 13 May 2022 14:33:37 GMT by HMRC Admin 2
Hi,

If you qualify for split year treatment, you can enter this information on the SA109 form in Self Assessment.

Residence, remittance basis etc (Self Assessment SA109)

This is only available on paper or through third party software online.

Self Assessment commercial software suppliers

Thank you.
Posted Sat, 14 May 2022 11:05:00 GMT by GG2
Hi, Thank you so much for your replies. Could you let me know the address where I should send the SA109 form if I fill it on paper? Also, should I wait for the SA109 form to be accepted to start filling my Self Assessment, or can I fill both forms now? Thank you.
Posted Mon, 16 May 2022 12:54:59 GMT by HMRC Admin 17
Hi,

 
Please send the whole Tax Return SA100, SA109 and any other supllemntary pages you require together. 

Please see the address on the link :

www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment

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