Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers' forum: Semi-retirement

05 March 2019
Issue: 4686 / Categories: Forum & Feedback

Tax resident in UK or Spain, or both?

Fred is UK resident and domiciled. He has recently taken early retirement from his London-based job and plans to work as a consultant through a UK company of which he will be the sole shareholder and director. He is hoping to work for about six months each year although this may vary from year to year.

Fred lives in a house he owns in London and has recently bought a villa in Spain where he expects to live while not working. His clients will all be in the UK and he will work mainly at their offices although he may sometimes work from home either in the UK or Spain.

His family all live in the UK. He does not expect to have any Spanish income except perhaps a small amount of interest on a local bank account.

Fred is likely to be tax resident in the UK under the first...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon