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Posted Fri, 05 May 2023 07:46:05 GMT by Mzun22
Hi, I am currently a full-time employee at a UK registered charity currently residing in the UK. I have verbal approval from the organisation to work abroad under Spain's new digital nomad visa programme. Under the visa programme I would be registered as working in the UK for my current organisation. I would, from what I understand, remain PAYE but apply for a UK tax exemption under the dual taxation agreement - waiving taxation at source and instead filing my taxes in Spain. My organisation is concerned over the additional administrative burden of having an employee residing in a foreign country. If I am remaining PAYE and simply changing my personal tax code to allow me to file taxes in Spain as a resident, what impact will this have on my charities annual tax fillings and will this create a significant additional administrative burden for the organisation? I understand this is a broad question, but would appreciate any infromation you can provide. Thanks!
Posted Fri, 19 May 2023 08:56:20 GMT by HMRC Admin 25
Hi Mzun22,
Your employer will need to give you a letter with the date you went abroad. 
The letter also needs to confirm the gross pay and tax deducted in their employment from 6 April to the date you was sent abroad.
Please send us form P85, we can then check if an NT tax code can be used. 
Guidance here: 
Get your Income Tax right if you're leaving the UK
We will write to your employer to tell them which tax code to use.
Your employer will need to phone the International Caseworker for advice on the employees/employers National Insurance contributions on 03002003500.
Thank you. 


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