Tax Residency

If you are a non UK resident, but are a full-time online student living abroad, currently unemployed, is your tax residency the last country you paid tax in? Thank you.

Hi
No.  It will be the country you are resident in and subject to their rules for foreign students.
 

Even though I am on a tourist visa, studying online with a university in a different country? My course is 100% online so I am essentially travelling whilst completing it.

Hi
Them answer is  as already given in the previous post.You will therefore need to determine which country you are tax resident.

I am resident in Spain but all my income is from the uk and is taxed here and I have a house here in which I stay 30 consecutive days a year. I took the online residency test and it confirmed that I am a uk tax resident. BUT it stated this is not a formal decision so I cannot use it as proof with the Spanish tax office. People who have overseas income can get a tax certificate to say they are uk tax resident but I don’t have any such income. I contacted HMRC by phone in November 2024 and was advised to write to HMRC to request a certificate. I did this but have no reply after 2 months. Please advise.

Hi Reginald,
We do have a large backlog and as only sent in November, it will be a few months for this to be replied to.
You can apply quicker here:
How to apply for a certificate of residence to claim tax relief abroad
Thank you.