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Where Taxpayers and Advisers Meet

UK expat - when is the exact date for changes

advisor31
Posts:14
Joined:Fri Nov 17, 2017 10:48 pm
UK expat - when is the exact date for changes

Postby advisor31 » Mon Apr 23, 2018 8:08 pm

Hello,

if I exatriate myself to Portugal in the tax year april 2018 - april 2019, when is the exact date when I become tax resident in Portugal, but not in the UK?

Specifically, say I move houses on August 1, 2018.

1) That year will be split year from the UK perspective. How is the exact date chosen? Is it up to the taxpayer?
2) When is the exact date from the Portuguese authority point of view? Does it have to be the same date?
3) Is it possible to use a different date, realize some gains in between those dates, and therfore not be tax resident anywhere?
4) Is it even possible at all to not be tax resident anywhere, and therefore not owe tax to anyone?

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: UK expat - when is the exact date for changes

Postby maths » Wed May 09, 2018 7:26 pm

1) That year will be split year from the UK perspective. How is the exact date chosen? Is it up to the taxpayer?
Legislation dictates where in the tax year it is split ie depends which set of conditions you satisfy to lose UK residency.
2) When is the exact date from the Portuguese authority point of view? Does it have to be the same date?
Need Portuguese advice. And "no".
3) Is it possible to use a different date, realize some gains in between those dates, and therfore not be tax resident anywhere?
Theoretically possible but in practice unlikely.

4) Is it even possible at all to not be tax resident anywhere, and therefore not owe tax to anyone?
Yes.


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