Marcouto Johnson

Hi, I moved to Spain and became a tax resident there in 2005. I am dual UK-Spain national. I had frozen pensions in the UK from two periods worked there between 1991 and 2005. In 2019, I transferred my pension to a Malta-based QROPS. Now, I am contemplating returning to the UK, on a part-time basis, up to 6 months a year, to carry out consultancy work. Way more than 10 tax years have gone by since I left the UK, but the pension hasn't been out of the UK and in the QROPS for a full five tax years. Can you let me know where I stand with this? I have been drawing income from the QROPS since 2020, on temporary annuities basis. Thank you.

I am a UK citizen, grew up in Spain, and acquired Spanish nationality in the 90s. I worked in the UK from 1991 to 1997, then returned to Spain, and returned to the UK again from 1999 until 2005, for employment. Since 2005 I have been living and working in Spain, but I have now been offered work in the UK as a contractor. I want to continue to live in Spain and to retire (NRD is 2033) there, so I will only accept the UK work for periods between 3 and 16 weeks at a time, and will travel between the two countries, with my main residence continuing to be Spain. Obviously, if consultancy work arises in Spain and/or the EU, I would select to do that over a period in the UK. The intention is to not be in the UK any more than 180 days in any year. My spouse is a Spanish citizen, and will accompany me to the UK for the periods when I work there. The work cannot be carried out remotely. So, the question is, how do I go about this? Can I just be self-employed (autonomo) in Spain and invoice the UK company under a "sole trader agreement with them for provision of services", for the days/weeks/months where I have rendered services? And invoice them gross, without paying UK tax nor becoming a UK tax resident, and just continue to pay tax in Spain? Also, with regards to NI, can I just pay the Spanish SS system and do I need a form or something so my spouse and I have some form of medical cover when in the UK? We are in our late 50s and 60s, so we need to know we could have medical attention if required. What do I need to send in to HMRC, forms-wise, so I can invoice gross and pay the tax in Spain? And am I going about this the right way? Finally, my invoices, if invoicing and paying tax in Spain, will be sent to the UK company under my Spanish Tax ID number, but I assume I don't need any kind of visa as I am also a British citizen? Thank you in advance for any advice or pointers as to where I can get the necessary advice from.