Career break in Europe - taxes and residency implications

[fincas.indigo]

We are planning to take some time out next year for a break from London, and I just wanted to double check with the experts here or anyone who may have done something similar if there was anything missing from our considerations.

We will be heading over to Europe at the start of Feb, for around two months in Italy, before going to Spain for another six, returning to the UK at the end of September.

My understanding is as follows:

- for the 18/19 tax year, we would just do our normal self-assessment returns as we would have been UK tax residents due to more than 183 days here
- for the 19 / 20 tax year, we would also remain UK tax residents, as by coming back at the end of September, we would then spend more than 183 days in the UK for the period and could submit the tax returns as normal in 2020

- as we would be in Spain for less than 183 days during the calendar year (as we would come back to the UK a few times during the six month period), we would not establish any residency there, and therefore there would be no additional tax obligations
- likewise in Italy, no tax obligations, due to the short amount of time in the country

Some questions:

- Do I need to amend any of the above points?
- At the start of the 19 / 20 tax year, would I still be able to make contributions to my SIPP and ISA accounts?
- Could I still continue to receive a Ltd co. directors salary and dividends from retained profits that would be paid into my UK bank account during the period I was overseas?

- As a bonus question, and ignoring any Brexit implications for now (i.e. assuming current regulations remain in force for next year), what would be the status of our NHS entitlement while away and when we return?