Brexit: UK residents may appoint tax representative until June 2021 with no penalties

12 / 30 / 2020

Tax Alert Portugal

Following the United Kingdom withdrawal from the European Union and the end of the transition period on 31 December 2020, it was approved, by Dispatch no. 514/2020.XXI, a transitional regime applicable to UK residents for the mandatory appointment of a tax representative.

According to this transitional regime:

Citizens and legal persons who are registered in the Portuguese Tax Authority’s (AT) database and have an address in the United Kingdom may appoint a tax representative from 1 January until 30 June 2021 with no penalties;
Until 30 June and in cases where a tax representative has not yet been appointed, the correspondence from the AT must still be addressed to the United Kingdom;
New registrations and start-up forms, as well as changes of address to the United Kingdom, require the appointment of a tax representative with no transitional period.

Finally, according to the EU Settlement Scheme, nationals of the EU Member States residing in the United Kingdom up to 31 December 2020 must request before the UK authorities for his/her/its resident status by 30 June 2021.