DutchDaveMK
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Income Tax & NI contribution when moving abroad (Spain)
Hi, I have a question and I am getting conflicting and contradicting advise when researching this. - I and my wife are UK residents and we will move in February 2025 permanently to Spain (we move voluntarily, employer is not sending us) We are currently both employed by UK entities. - My wife will continue to work for her UK employer in Spain (they have no legal entity in Spain) and I am trying to understand what forms we need to complete. My understanding is P85 to notify she is moving abroad, and indicate on this P85 she will continue to work in Spain for her UK employer but remotely, which should trigger at "NT" code to her employer. She will then need to file locally in Spain her tax return. What is not not clear is around NI contributions. I have been told conflicting messsage about submitting an CF83 form, but others have advise me a CA3822 needs to be done instead (and her UK employer a CA3821) and completion of this should get her an A1 certificate. So am somewhat confused as to what form/process/order is correct. Separately I have a question on voluntarily NI contributions, Based on my employment record in last 20+ years in UK and NI contributions, I need to pay 4 more years of NI contributions to be eligble for full state pension at retirement age. I have been advised I can effectively continue to top up/pay NI contributions voluntarity for 4 years so that I will qualify for full state pension rather than a proportial payment. What is the process for this in terms of application/forms? Thank for your help on above questions?