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Thanks for your reply. One thing I am confused about is the following: For the same year, the UK both issued a letter of confirmation that I was resident in the UK AND informed the Portuguese tax authority that I had earned income in the UK. I have two questions about this:
Why would the Portuguese tax authority have been informed if I am a British citizen living and working in the UK?
Where does HMRC consider me to have been resident for the 2017 tax year?
In 2017, I moved from Portugal to live and work in the UK. I paid income tax in the UK. I earned no money in Portugal that year (or any subsequent or previous year).
In 2021, the Portuguese tax authorities required me to complete a tax return form and then pay income tax (again) on my earnings because income information was passed from the HMRC to the Portuguese tax authorities through an automatic system.
I paid the tax but also appealed this decision, on the basis that I should not be taxed in two different countries on the same income. In support of my appeal, I provided the letter of confirmation of residence issued by the UK tax authorities. This was not accepted by the Portuguese authorities, who insisted that I needed to provide a certificate of tax residence, especially because the letter of confirmation specifically states that it cannot be used for relief under the Double Taxation Agreement.
The UK tax authority told me they could not issue a certificate of residence unless I had earnings in both countries. I told the Portuguese tax authorities this in a subsequent appeal, but they still insist on the certificate of tax residence (to establish full tax liability in the UK) and have explicitly refused (in a formal letter) to accept the letter of confirmation of residence.
According to the Portuguese Tax Office, the fact that the UK provided my income details to them is proof that the HMRC did not consider me a tax resident in the UK. They have given me only 15 days to provide the certificate of tax residence in order to appeal. I realise this is unrealistic, but they are now making the same demand for 2018. What can I do? I have written a formal letter to the HMRC (on the 17th of February 2022) and still have received no response. I then contacted the HMRC over the phone for an update and was told I would have to wait for an official response via letter. Can you please help?
To whom it may concern,
I have written to the HMRC as indicated above, having sent the letter on the 10th of February 2022 and received confirmation of your receipt of the letter the following day. I have not received news since and the financial authorities in Portugal have not been contacted by the HMRC yet either.
Could I please have an update on the process? The Portuguese financial authorities will close the request if no news are received in the meantime.
I have a letter from the Portuguese Tax Office saying that they do not accept the letter of confirmation but they indeed do need the Certificate of Tax Residence issued by the HMRC. I have all the paperwork they sent me already translated into English and I understand that I need to send it by post to the above address. I just wanted to know whether I can send copies of these documents over to you or if I need to send the originals. Kind regards,
I did not have foreign income during this period but they are refusing the letter of confirmation regardless, despite me informing them of this thread of conversation. Would I at least receive a letter denying the request for the certificate of residence and explaining why? Thank you,
Thank you for your reply.
I have a letter of refusal requesting an official certificate of residence. Where should I send this? What are the expected times of reply? They have given me 15 days to deliver the new certificate but I am unable to reach you by phone.
To whom it may concern, I recently requested a Certificate of Residence to prove to the Portuguese Tax authorities that I was a resident in the UK and paid income tax to the HMRC. I was sent a letter of confirmation, which I forwarded to them but the Portuguese Tax authorities have rejected the letter provided, informing me that I need the actual Certificate of Residence. I now have a written letter requesting this Certificate of Residence, how should I proceed? Furthermore, I have never earned income in Portugal. Kind regards,