Moving from the United Kingdom
Moving from the United Kingdom to Portugal: the tax checklist
What to close in the United Kingdom, what to open in Portugal, and how to get the year you move right.
In short
Moving from the United Kingdom to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and the United Kingdom have a double tax treaty, so income is not taxed twice, but the timing and paperwork on both sides decide how smoothly the first year goes.
On the UK side
| Step | What to know |
|---|---|
| Visa first | Since Brexit, UK citizens need a Portuguese visa (for example the D7, D8 or a work visa) to live in Portugal. Sort this before the tax steps. |
| Tell HMRC you are leaving | Use form P85 if you were employed, or include the leaving date in your Self Assessment return. |
| Statutory Residence Test | UK residence is decided by day-counting and ties, not by registration. Keep a record of your days in the UK in the year you leave and the year after. |
| National Insurance and pensions | You may be able to pay voluntary National Insurance to protect your UK State Pension. UK pensions paid to a Portuguese resident are generally declared in Portugal. |
On the Portuguese side
- Get a NIF before or as soon as you arrive. See the NIF guide.
- Move your tax address to Portugal. From that date you are taxed as a resident on worldwide income.
- Check IFICI if your work qualifies, and apply by 15 January of the following year. See the IFICI guide.
- Register your activity before your first invoice, as a freelancer or through your own Lda.
- File your first IRS return between April and June of the following year. See your first IRS return.
The year you move
Most problems come from the two countries using different dates. Make the date you leave the United Kingdom, the date your Portuguese tax address changes and the date you start work in Portugal match as closely as you can, and keep proof of each.
Frequently asked questions
Do UK citizens need a fiscal representative for a NIF?
Usually, while you still live in the UK. As a non-EU resident you either appoint a fiscal representative or, in many cases, sign up for the tax office's electronic notifications instead. Once your tax address moves to Portugal, neither is needed.
Can I use IFICI as a British citizen?
Nationality does not matter. What matters is that you were not Portuguese tax resident in the previous five years and that your work is on the eligible list.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.