Readers’ forum: Will pension relief be available to Spanish resident?

My client is a director of a company in the UK (UK co) from which he has been receiving £60 000 a year taxed via PAYE.

UK co has a Spanish subsidiary of which my client is also a director and works for both companies. Since October 2021 he has been splitting his time between the UK and Spain in addition to significant amounts of worldwide travel. His diary shows that in the last UK tax year he spent more time in Spain than in any other country.

In terms of personal life my client has no dependents in the UK although his elderly parents live here. He lives with his long-term Spanish partner.

In the 2022-23 tax year my client was present in the UK for 109 days of which we calculated 59 were working days. He spent 206 days in Spain in the...