Brexit: UK residents may appoint tax representative until June 2022 with no penalties
Portugal Tax Alert
It was approved, by Dispatch no. 150/2021.XXII, a new transitional regime applicable to UK residents for the mandatory appointment of a tax representative, which determines the following:
- 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 until 30 June 2022 with no penalties;
- Until 30 June 2022, 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.