Non-EU nationals must obtain a visa from the Spanish consulate at home before coming to Spain to work, study or live. In Spain, you must then apply for a work permit at the provincial office of the Ministry of Labour (Delegación Provincial del Ministerio de Trabajo) or at your local Foreigners' Office (Oficina de Extranjero).

If you already have a job lined up, your employer will most likely deal with the paperwork. Then the provincial labour offices (Direcciones Provinciales de Trabajo, Seguridad Social y Asuntos Sociales) will decide whether to issue the work permit.

The type of work permit you apply for depends upon the job, whether it is permanent or temporary and the region. Some are valid for a certain period and non-renewable, others can be become a permanent permit. But remember, as part of the EU British Citizens have an unrestricted right to work in Spain.

You can obtain the relevant form from your local Comisaria or Oficina de Extranjeros (see list below) or from a gestor.

Then take the completed form and a photocopy, two passport photos and a letter proving why you need residency (eg. a letter from an employer, a copy of your rental contract or mortgage agreement) to the Oficina de Extranjeros.

They will give you a return date to pick up your NIE.

You can be a Spanish resident without having a residence card. If you live in Spain for more than six months a year and pay taxes there, you are automatically a Spanish resident (for tax purposes).

Having a card has some benefits, though. You are legally required to carry a piece of photo ID with you at all times in Spain, so it's preferable to carry this card than your passport. Also, when buying goods with a credit card, you will need to show photo ID. It also allows you to set up a resident's bank account and have a contract with a mobile phone company.

For full list of local offices, see the Ministerio del Interior's website www.mir.es/extranje/extdonde.htm