Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 25 Apr 2024 14:53:41 GMT by Topcatk C
I am non UK resident and I am tax resident in Spain (HMRC have acknowledged my change of tax residency). I have received dividends from my UK based company and I am in the process of completing an UK tax return. For completeness: I am also receive a UK Government pension which is taxed at source within the UK and it utilises my UK tax allowance. Please can you confirm that: As an non UK tax resident in my position, who is in receipt of income from UK dividends, I am not taxed in the UK, on the UK dividends received and these dividends are reported as disregarded income on the Self Assessment Tax Return. These dividends would then be declared to Spain and I would be taxed on them by Spain. As my Spanish Tax Residence has already been acknowledged by HMRC, I assume I do not need to complete any other documentation, for example a SA109?
Posted Mon, 29 Apr 2024 14:04:20 GMT by Topcatk C
I also add that I have an NT tax code against my UK personal pension and I am now wondering whether or not I actually need to submit a UK self assessment form. It would be great to have an answer on this query asap prior to me submitting my Spanish tax return which is due shortly.
Posted Wed, 01 May 2024 08:53:55 GMT by HMRC Admin 25 Response
Hi Topcatk C,
Please refer to the following Help Sheet 300:
HS300 Non-residents and investment income (2024)
Thank you. 
Posted Thu, 02 May 2024 14:45:51 GMT by HMRC Admin 25 Response
Hi Topcatk C,
Please refer to:
Tax on your UK income if you live abroad
For the pension that has the NT status, this doesn't need reporting should a tax return be required.
Thank you. 

You must be signed in to post in this forum.