Working from Spain for two months while running my UK company — will that break my UK tax residence?

Hi Luna,

On your specific questions:

1. UK residence: this is very unlikely to be a problem. Under the Statutory Residence Test, you stay UK resident unless you meet one of the automatic overseas tests — for example, spending fewer than 16 days in the UK in the tax year, or working full-time abroad while spending fewer than 91 days in the UK. With roughly ten months in the UK, you will be firmly UK resident, and two months away changes nothing.

2. HMRC: you don't need to tell HMRC about a two-month trip, and your Self Assessment carries on as normal. You would only complete the residence pages differently if your status had actually changed, which it hasn't.

3. Spain: Spain generally treats you as tax resident from 183 days of presence in the calendar year — two months is far short of that, so you should not become Spanish tax resident. Do keep an eye on whether anything else could trigger Spanish residence (for example, shifting your main family ties there), but a short Airbnb stay while keeping your London home won't.

4. Company management: a company incorporated in the UK is UK-resident for corporation tax regardless, and a couple of months of you managing it remotely from Spain does not change that. Just avoid creating a permanent establishment in Spain — no office, no staff or dependent agent there — and keep a record of where board-level decisions are made, with the substance still in the UK.

Enjoy Spain!

Amelia