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Posted Fri, 19 May 2023 12:31:47 GMT by Gabriel
My client has a LTD company in the UK, while as a natural person she is a resident of Spain. Due to the fact that she plans to pay dividends from the LTD company, she will be required to file a Self-Assessment tax return in the UK. Unfortunately, I have no experience in preparing Self-Assessment tax returns for Spanish residents. However, I submitted a Self-Assessment tax return for Polish residents several times (together with the SA109 form). In a document called Residence, remittance basis etc notes on page 6 I found a Country or territory listwith both Poland and Spain (countries with DTA). Therefore, does the Self-Assessment tax return filed for a Spanish resident differ from the Self-Assessment tax return filed for a Polish resident only by marking the Spanish residence instead of the Polish residence on the SA109 form? Or do other rules apply? If so, can a similar procedure be applied to residents of other countries that are on the "Country or territory listand have a DLA agreement with the UK?
Posted Wed, 24 May 2023 14:50:13 GMT by HMRC Admin 10
Hi
Yes.
Thankyou.

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