Fitzy73

I'm a UK resident with two apartments in Portugal, both of which give me a small income.

For tax purposes I'm registered as self employed in Portugal. I'm a PAYE worker in the UK.

Up until now I've been able to negate my Portuguese social security contributions by virtue of having an A1 form from HMRC, which was accepted by the Portuguese tax authorities.

I've recently received a letter from HMRC telling me that due to Brexit it's likely my A1 form will become null and void.

I'm aware that there are previous double tax treaties between the UK and Portugal, but I cannot find any reference to social security contributions..

Can anyone shed any light on this?

RichardHenshall

I believe that income exclusively from Alojamento Local is now generally exempt from Segurança Social contributions, so there may be no need for the A1 route to exemption. However Brexit will probably lead to a need for Fiscal Representation, especially for IVA registration etc, if your business activity is AL-related.

Fitzy73

Thanks. The apartments are registered with AL.

​​​​​​I'm self employed in Portugal as apparently it's more tax efficient and I can reclaim IVA.



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