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  • RE: Refusal of letter of confirmation by Portuguese Tax Office as Certificate of Residence

    Hi to all the affected by this problem on this thread.. I'm reaching out in a attempt to know if someone was actually able to solve their cases? I'm in the same situation, its the second time I request the Certificate of Residence and HMRC sends a Letter of Residence instead. I understand that what they are supposed to do but the Portuguese fiscal authority doesn't see it the same way. At the moment I don't seem to have help or control from any of Tax authorities, something is not right I'm not supposed to double pay. My case, I'm a national from Portugal and left my address as it was still as resident in Portugal, I moved to UK end of 2016 and worked and lived there in the past 6 years as a UK resident with all my life personal and economic relations (centre of vital interests) in UK, I recently moved back to Portugal. Portugal is requesting me to pay again tax on the very same income I paid tax before in 2017 in UK, I presented the letter of residence, just like everyone in this thread got the same answer from the Portuguese Tax Authority that they require the Certificate of Residence, I did the request for the 2nd time and mentioned the article 4 of the double taxation convention between UK and PT and HMRC replied they couldn't issue the Certificate because "A Certificate of Residence is not applicable as you are not in receipt of income from Portugal" still Portugal says that this is not valid as UK reported to Portugal the automatic exchange of data related with Double Taxation. So I wonder how does this gets solved? I've been given short notices from the Portuguese authorities to get answers from the UK tax authority, the answers tend to take 6 to 10 weeks to arrive by letter. There seems to be lots of back and forth between letters and requests and no real solution and I'm the one accumulating a big bill to pay in penalties when both countries could collaborate to guide all the affected to the best route, its a urgent matter and with the exchange of letters seems impossible to solve in time or even solve anything without both Tax Authorities talking to each other. This situation is putting me in a very difficult position with a huge dept to the Portuguese tax authority just pilling with more penalties I can't afford monetarily speaking and see no solution. I have the very same issue here reported on this thread and according to article 24 of the Double Taxation agreement https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/500344/uk-portugal-dta_-_in_force.pdf both tax authorities should get into contact and resolve amicably the best course of action. When do both authorities get in touch to resolve unfair double taxation? How does the article 24 Mutual Agreement from the convention works? Thanks in advance.