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  • Leaving UK but did not comply with Residency Requirement

    Hi, Hoping someone can help me out with this one since the helpline is closed. I have been self-employed for three years now. My job requires travel to Italy, so much so that, since April 2023, I have only been in the UK for about 20 days. My plan was to ask my client to allow me to return to UK in September so that I could remain there for at least 183 days and stay a UK tax resident. Now, I have learned of a personal situation which will require me to move and be with my relatives in Spain. This is a long-term situation so my new plan is to fiscally move to Spain come September. But - how do I report my income between April and September? Ideally, I want to pay my taxes until September in the UK - following the usual process. But since I do not comply with the residency minimum, I am confused about whether I still can do that. The other alternative would be to retroactively sign up as a sole trader with the Spanish government, and say that I have been trading there since April. However, since I was planning on remaining a UK resident, I have been adding to my UK ISA every month. Would this stop me from telling HMRC that I fiscally moved out of the UK in April this year? Thanks for reading