Have you put in a tax return here in Spain already???
If so your gestor or ant SHOULD have applied for and got the Fiscal Cert for you to send to HMRC to get a zero tax code (NT).
Well thats as long as you dont have anything thats taxed only in the uK (which most of us probably dont).

As a full time resident with 'normal' incomes (not special pensions a house you rent etc) you should only be taxed here.

Well thats what I do anyway.

 

I do have some income which is only taxable in the UK (a very small Civil Service pension) but it's a long way below my personal allowance of 12,570. When I got my certificado de residencia fiscal en España (convenio), though, HMRC did issue me with an NT tax code on my other pension income from a larger occupational pension which is taxable in Spain and also applies to my state pension and interest on UK savings s. That has carried over automatically each year since, ie I don't have to reapply for it once issued. The convenio part is important because there are two kinds of certificates of fiscal residence, the one that doesn't say convenio on it is the one you'd get if, for example, you were selling a propeprty and wanted to prove tax residency in order not to have to pay the 3% retention against potential CGT liability which non residents are subject to.

When I first moved to Spain I had to send another form to HMRC to allow me to have my savings interest paid without tax being witheld (think it was form P85 but it's a long time ago so that could be wrong) but from what I read that has changed as all savings interest is paid gross nowadays and individuals who are tax resident in the UK have to declare it via a self assessment tax return.

 

Once you become tax resident in Spain, you don't need to declare anything in the UK to HMRC.
Tax free limits that apply to UK residents are simply not applicable to you, if you are now tax resident in Spain.
Also, income in UK ISAs is taxable in Spain and has to be delcared in Spain.
The key thing is that you informed HMRC when you left the UK.

 

I’m a little confused and concerned now.

To be clear, I have received no income of any sort from the UK to date. I get my first savings interest this July and then UK pension from next year...

My gestor has just done my annual declaration for the 2024 tax year with no certificate as far as I’m aware.

But won’t the annual interest I will get in July be declared next year for the 2025 tax year? So do I need this fiscal certificate now or next year?

 

I’m a little confused and concerned now.

To be clear, I have received no income of any sort from the UK to date. I get my first savings interest this July and then UK pension from next year...

My gestor has just done my annual declaration for the 2024 tax year with no certificate as far as I’m aware.

But won’t the annual interest I will get in July be declared next year for the 2025 tax year? So do I need this fiscal certificate now or next year?

Yes, the interest you get in July this year will go on your Spanish tax return for 2025 to be submitted in 2026. I would ask your gestor/ant about the certificate of fiscal residence, but personally I think it would be best if you could get it and submit it to HMRC before your state pension becomes payable.

The process has all changed since I got mine, I had to complete a form which came in two versions, one Spanish and one English. I had to send the Spanish one to Hacienda, they then sent me the certificate of fiscal residence (convenio) which I had to send to HMRC along with the English version of the form and they then issued me with the NT tax code. That form doesn't exist any more.

 

Thanks for all the pointers...

So I just rang HMRC about all this. Spoke to someone very helpful, who sounded like he knew what he was talking about!

He said I don’t need to do anything about the savings interest, as it falls within my allowance.

But around April next year, a few months before my UK state pension starts, he said I should complete a Double Taxation: Treaty Relief (Form DT-Individual), possibly with the tax residence certificate, although I just looked at that form, and it says nothing about the certificate. It’s in English of course, but requires a stamp from the Spanish tax authority, so not sure how that works….

He also said I should complete form P85, to inform HMRC about leaving the UK, which I had never done. Although I do have a government gateway , so HMRC does know where I live. Anyway, I just did that online, although it seems to be geared more to claiming tax back rather than simply informing them of tax residence.

Not sure how this fits in with everyone’s advice here!

 

I wouldn't worry so much. I have a house in UK which I rent. I declare the income to UK and also have national savings which generates some small interest. I simply declare the rent in UK but no tax is paid as it is below the tax allowance. I don't declare the savings interest. I then declare all the rent and interest in Spain on my declaration along with my Spanish work salary. It all works fine and I have even been given a random inspection by Spain and all was declared fine. You basically only declare the UK interest in Spain next year on your Modelo 100 if you haven't received anything prior to this.
I also have never done a double taxation claim as I am below the threshold in UK. UK HMRC know I am not a UK resident so it is no problem. The most important thing is declare all interest etc from UK to la Hacienda. They are the ones that get suspicious

 

Yes, I suspect you are right about not worrying so much, something I have a tendency to do!
I am certainly on top of all my tax obligations here in Spain, which as you say is important. I suppose the double taxation thing is because from July next year my combined pension and savings interest wil take me a over the threshold.

 

Having looked into what HMRC told me to do, I’ve discovered more detail that may be useful to others in my situation.

There are actually different forms for different countries, including Spain, as well as a general form. So the form to complete is the Double Taxation: UK - Spain (Form Spain-Individual). This is important in that it is simpler and specifically references agencia tributaria and asks for your Spanish number as well as your NI number and other details.

And it does not require a stamp from agencia tributaria. You only need to attach the Residencia Fiscal en España Convenio. And this I see I can simply request myself (as suggested by Lynn above) through the agencia website, and is granted if they already have enough information to your tax residence (which they should in my case). As I won’t request it until early next year I don’t know if it’s supplied online immediately or if it’s sent by post. Otherwise, you can obviously just ask your gestor.

My only question now is whether this is a one-off process or has to be repeated every tax year…

Anyway, many thanks to everyone for pushing me in the right direction.

And, in ing, a shout out to HMRC. Even though some say it takes a while to get through, they are always incredibly helpful and courteous. And to avoid long waits, always best to call at 8 am UK time, the moment they open. I only waited 10 minutes this morning.

 

It's a one off process. Once you've been issued with your initial NT tax code that carries over automatically to future years. You only need to HMRC again if you should decide to return to the UK and become tax resident there.

I didn't request my Certifidado de Residencia Fiscal en España (Convenio) online as I didn't have a digital certificate at the time. I enquired at the local Hacienda office and was told that requests for these certificates were only dealt with at the main provincial Hacienda office in Málaga, so on my next trip into the city I called at the office with my completed double taxation form plus a short covering letter in Spanish requesting the fiscal residence certificate. I handed it in at their Registro desk and was given a printed receipt. The certificate arrived in the post to my home address one week later. Maybe if you have applied online it will be emailed to you or you will be able to it, you would think so, but I don't know about that.

I agree with you about the Overseas Department of HMRC, I have always found them very helpful and I always try to call at 8.00 am UK time, when I've called the phone has been answered within a couple of rings.