Previous uk resident has lived in Spain for about 10 years. He has full residence status there and submits Spanish tax returns etc.
His uk sources of income are a very small private pension, state pension, and also some modest rental income.
I have received a letter from HMRC advising me that the pension income is exempt from UK tax, under the terms of Double Taxation Agreement.
Therefore, do I only include rental income in the Self Assessment return? As a British citizen, I assume he will still qualify for personal allowance.
Thanks for any replies …..