The transition period for the UK’s exit from the European Union (Brexit), ended on the 31st of December 2020.
Consequently, since the 1st of January 2021, the appointment of a tax representative with a tax residency in Portugal is mandatory for citizens residing in the UK, especially for the purpose of personal or corporate income taxation, given that the UK is now considered a third country.
Implications from now on:
- Individuals and companies, both nationals and foreigners, who were already registered in the Portuguese Tax Authority’s (AT) database with a UK address on the 31st of December 2020, have until the 30th of June 2021 to appoint a tax representative;
- Foreigners residing in Portuguese territory, who wish to change their address to the UK, will only be able to do so with the appointment of a tax representative;
- Portuguese citizens who wish to change their address to the UK, must apply for a change of address at the Citizen’s Card’s services, the Institute of Registration and the Public Notary. Moreover, after confirmation of the change of address, citizens must ask the AT for the appointment of a representative.
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