Does non-resident still have to complete a self-assessment?

[craigwildy]

My mother moved to Spain in March '07, at which time she owned 2 B2L properties here in the UK. She is in the process of completing a self-assessment for '06-07. She has continued to rent them out whilst living abroad, my question is, will she has to complete an '06-'07 self-assessment despite living overseas? (PS - she is now has Spanish Residence and has declared to the inland revenue that she has emigrated).

Thanks
Craig

[tenant29]

Yes, tax return is still required and she should contact the tax office ( non-residents section ) for registration for a fico number ? .

Otherwise the UK letting agent collecting the rent, must deduct 25% tax before paying the rental surplus into her bank.

[Colincbayley]

Also check with the tax office in Spain, if resident, then a tax return should also be made there on worldwide assets.
Although I think I am right in saying, that any tax paid in the UK on the rental properties can be offset.

[Poolboy]

yes the Uk tax offset is correct - you pay UK tax on UK earned income, then pay any more due in Spain. Latter is more as you have no Spain allowance on rental income.

Best get prof advice.

Cheers