Non resident UK tax payable?

Non resident UK tax payable?

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Hi, we have a client (British citizen) who moved to Spain before the start of the 2016/17 tax year and has remained there since. Client receives a state pension and rental income from UK property. She is registered as a non resident landlord. As we understand the position our client is assessed to UK tax on the rental income (which will be declared on her 2016-17 SA return) and will receive a full personal allowance, however she is not assessed to tax on her state pension although this is potentially taxable in Spain.

If anyone could confirm our understanding that would be much appreciated.

 

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By gerrysims
12th Jan 2018 16:57

Correct although you need to claim the PA by completing the non-residents pages SA109. And there's no 'potentially' about the pension being taxable in Spain, it will be.

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