Closing self employment and moving to Spain

Hello can anyone help me with this? I have been self employed from April this year but i am now closing my self employment and going to live/work in Spain from January. I have completed the "closing self employment" online form, and i know i will still need to submit a self-assessment in April and declare the date i ended self employment, however will i need to include income i make in Spain? Do i need to tell HMRC i am moving abroad? Any help will be much appreciated

Hi,

You will want to consider applying for split year treatment. If you qualify for split year then you only report any foreign income for the UK part of the yeart.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income  

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Thank you for your reply. I do qualify for split year treatment - Case 1. How do i apply for this? Just as part of my 22/23 self assessment in April? Or do i need to apply before i leave for Spain? I'll be leaving next week Thanks

Hi,

You will need to include page SA109 in your return when it is issued after 06 April 2023. If you file online, you will need to use 3rd party software as you cannot use HMRC software to file this. All pages of the return must be filed together.

Thank you.