I have paid Spanish tax for 2022 as I was in Spain over 183 days Jan-Dec 2022. Under the Statutory Residence Test I was also a UK tax resident for 2022/3. Split year does not apply. I pay tax on the arising basis. Am I correct in assuming that I am a dual tax resident? I am uk citizen with uk domicile,uk pensioner, hold Spanish permanent right to residence under the brexit withdrawal agreement and receive a Spanish pension.
Do I need to complete SA109?The only relevant box I can complete is box 9 - home overseas. I intend to submit SA100,SA106 (foreign income) and DT Spain Individual, do I need to complete any more forms?