Fiscal residence - how to prove or dis-prove?

[Jool]

If you own a property in UK and Spain and no longer want to be a financial resident in Spain then how do you prove that you are spending 182 days in Spain and no more if your visits are odd weeks etc? If you do 3 months on and 3 months off then who checks those are exactly to the day and fall within the limits........What evidence is used or is it based on signed declarations? What can they check up on? Passport entry at airports? That would not seem to work as you can drive over international borders without your passport being checked.....

[El Cid]

It's up to you to prove that you are not resident if Hacienda should challenge your residency status.

Ferry/plane tickets would help.

Proof of tax residency in the UK might help.

Sid

[Jool]

Thanks Sid - same question applies - how do I prove UK tax residency? I make UK tax returns now.......

[fljordan]

You can prove your non-residency in Spain obtaining an official certificate of your own country stating that you remain 183 days or more in UK
There are eight types of residency certificates in UK, among them there is one stating that you are fully a fiscal resident in UK

[Jool]

Wow, how do you know so much?

So how do I prove in the UK that I spend 183 days or more there? Is there a web link about these 8 types of fiscal residence certificates?

[fljordan]

I said there are eight types of residency certificates in UK; I did not say there are eight types of fiscal certificates in UK.
As a general rule there are 2 types of residency. There is your residency status as in where is your main domicile, and there is your tax residency, i.e. where you work and pay your taxes, which is usually the same as where you live but not always

Anyway, you can get a certificate of UK residence from the HMRC office which normally deals with your tax affairs. If you deal with more than one tax office, you need to go to the one to which you send your tax returns.

You also can get forms to claim exemption or relief from other countries' taxes from HMRC Residency at PO Box 46, Fitz Roy House, Nottingham NG2 1BD (telephone 0845 070 0040 (+ 44 0151 210 2222 if calling from outside the UK))

[El Cid]

Remember that you can be classed as tax resident in the UK after only 90 days so proving you are UK tax resident doesn't necessarily prove that you are not tax resident in Spain.

Because of this 90 day rule it is perfectly possible to be tax resident in both countries.

As fljordan pointed out, there are various forms of UK tax residency.

All is revealed here http://www.hmrc.gov.uk/pdfs/ir20.pdf

Sid

[fljordan]

http://www.aeat.es/wps/portal/DetalleCo ... nu=2&img=7

As Sid said, the solution would be to get a certificate in which it is declared that you reside in UK 183 days or more

[Jool]

Thank you for your replies...........