Returning to UK from SpainA question about tax when leaving Spain and returning to the UK. When you arrive in Spain you are taxed in Spain from 1st January of the year that you become tax resident, and Spain's tax year runs 1st Jan to 31st Dec. If you go back permanently to the UK on, for example, 20th May 2023 so you spend less than 183 days in Spain in 2023 and are therefore not tax resident for 2023, I believe you are only taxed in Spain up to 31st Dec 2022 (assuming no other family/financial ties remain and you don't meet any other criteria to be tax resident). Therefore, if you arrive in the UK on 21st May, where are you taxed from 1st Jan to 20th May? I am guessing that it will be the UK on a split-year assessment for 1st Jan to 5th April, then normal from 6th April onwards. Just want to check that the UK would be tax residence from 1st Jan, even though not arriving until 21st May. Thanks in advance!