Client has moved abroad

Rachel

Hi
I have a client who is a freelance writer, self assessment. They have moved to Spain but essentially do exactly the same as they did in the UK. The books are sold via Amazon so the same as before.

I have informed the client that I am unable to advise on foreign tax.

My query is though is just because they are currently living in Spain does it mean that sales should be foreign. Some are royalties when the books were written in the UK, so the physical location of the client confuses me. I have been on the HMRC site but no joy. Can anyone point me in the right direction.

Thanks