- The UK Statutory Residence Test uses days and ties; “living abroad” is not itself a result.
- Split-year treatment has conditions and should not be assumed from the flight date.
- Spanish immigration approval does not settle Spanish tax, employer payroll or social security.
1. Map both tax years on one sheet
Track every UK and Spanish day, workday, home, family tie and employer location. Mark 5 April, 31 December and the planned arrival. The same trip can fall into different reporting periods, so a single annual day count is not enough.
2. Decide how the UK exit will be reported
Check the Statutory Residence Test and whether a split-year case fits. Tell HMRC using the correct route for your filing position. List UK income and property that may continue after departure, rather than assuming non-residence makes every UK item disappear.
3. Put the employer file beside the personal file
Where the work is physically performed can affect employer registration, payroll withholding and social-security coverage. Written remote-work permission is only the first document. Establish who obtains any applicable coverage certificate and who owns Spanish registration tasks.
4. Price Spain without the special-regime assumption
If the inbound-worker regime may apply, treat it as an eligibility and deadline workstream. Build the household plan under ordinary Spanish tax first so the move does not rely on an election that is late or unavailable.
Evidence pack
- Day and workday calendar for both tax years
- UK homes, family and other tie evidence
- Employment amendment and physical-work policy
- Social-security coverage or registration documents
- Spanish immigration, tax and municipal registration file
Primary starting points
General education only. UK residence, Spanish residence, treaty, payroll and social-security treatment depend on the full facts.