Thanks for your quick reply. We have always submitted UK tax returns and as we are only renting here, thought our main residence was still the UK house we lived in for 10 years before coming out here which we have only rented out for 2.5 years. From what you say, we may as well stay here and bite the bullet - much better climate anyway (ha ha). We will check out what a gestoria in Nerja has to say - thanks for your advice.