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Posted Wed, 17 Apr 2024 11:21:53 GMT by james dixon
Hi, I am moving back to the uk next month (from portugal), at which point I will become a uk tax resident. However, I need to return to portugal for a couple of weeks not long after I have moved back to the uk. Will I continue to be tax resident in portugal for this time? And if so, how can i work out which country i need to pay capital gains tax in? In other words, if I am considered dual tax resident, does one country have a right to tax capital gains or do i simply get a tax credit to offset tax in one country? Thanks! 
Posted Tue, 23 Apr 2024 13:34:05 GMT by HMRC Admin 5
Hi 

Your residence is for your to determine - RDR3 Statutory Residence Test. both countries may tax you for capital gains but you can claim a credit to reduce the tax bill in the country you are tax resident

Thank you

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