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Appointment of Tax Representative in Portugal for UK Tax Residents

An order was issued by the Secretary of State for Tax Affairs (Order 514/2020) regarding the need to appoint a tax representative, by individual taxpayers and entities who are tax resident in the United Kingdom, namely for the purposes of Personal Income or Corporate Tax, as from 1st January 2021.

However, taking into account the principle of reciprocity and possible delays due to the effects of the Covid-19 pandemic, the aforementioned order determines that the appointment of a tax representative can be carried out within six months, from 1st January 2021, without any penalty.

For new registrations, as well as changes of address to the United Kingdom, the appointment of a tax representative is mandatory.

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