Tonyj

I am looking for some guidance on non-habitual residency, especially the 183-day residency rule.

Does anyone know if this is a requirement you have to stick to in order retain your status?

Has anyone spent longer than that back in the UK and if so have the encountered any problems with the UK tax authorities in maintaining their Portugal taxpayer status?

Has it had any impact on your ability to access UK healthcare?

If anyone could share their experiences either here or through a private message I would be grateful.

mikelincs

I don't like the idea of posting info like that by PM as if it's in open forum other can read and comment as they may have more specific info or more up to date info, which is why we ask people to post here and not by PM.

If you are a Portugese resident, then you have already LOST the ability to access NHS healthcare (unless you are a pensioner) as NHS eligiblity is residence based and you can't really be resident in two different countries, just think of the tax problems that would cause. If you are not a pensioner and live in Portugal then you should get an EHIC card from Portugal to allow you to receive free healthcare when you visit the UK, if you do not have the card, then be prepared to pay for any treatment except emergency treatment like in an A&E dept.

Loafing Along

This is the pdf off the Portuguese Tax Authorities site in english all about NHR

http://info.portaldasfinancas.gov.pt...IRS_RNH_EN.pdf

Clearly states you must be resident and, if not, apply for residency

macliam

Don't conflate residency with tax residency. After 3 months in an EU country, one has to register as resident - therefore someone spending 4 months in Portugal and 8 months in England would indeed be resident in two places, but only tax resident in one......

Also, you presume that people have no UK address to use, whether their own property or relatives, etc. - so that isn't necessarily a pointer either.

As the UK has no defined way of proving residency (no ID card, etc.), it is difficult for sick people to be turned away from NHS services and there is no real mechanism to pay even if you are suspected to be non-resident. The only way to change this is to make it necessary for all to prove their eligibility before treatment (and that will really go down well.....)

That's why all the big talk about charging "foreigners" for NHS services will either go away, or, if instituted, will probably cost more than the revenue generated.