Snowbird visa options arriving via Spain.
#61
BE Forum Addict
Joined: Mar 2008
Posts: 1,683
Re: Snowbird visa options arriving via Spain.
Tax residence in Portugal is not just based on days. See FAQ 05-3286 on AT website. (Particularly relevant to Portuguese spouse and/or property owner)
Tax residence in the UK is is also not just based on days, but determined by the Statutory Residence test .
In both cases over 183 days you will certainly be considered a tax resident but less than that (as Bomber's example) you may still depending on your other circumstances.
Don't know what happens if you spend 4 months each in different countries?
Maybe I'll start a new thread on tax residence.
Tax residence in the UK is is also not just based on days, but determined by the Statutory Residence test .
In both cases over 183 days you will certainly be considered a tax resident but less than that (as Bomber's example) you may still depending on your other circumstances.
Don't know what happens if you spend 4 months each in different countries?
Maybe I'll start a new thread on tax residence.
So does the UK EHIC cover you to be out of the UK for almost 6 mnths at a time?
#63
BE Enthusiast
Joined: Mar 2019
Posts: 848
Re: Snowbird visa options arriving via Spain.
Does this mean that, for example, spouses and civil partners of EU nationals travelling directly from the UK to an EU state with said EU partner can go through the EU channel and avoid all the third country hassle and be exempt from all the third country restrictions?
#64
BE Forum Addict
Joined: Jan 2011
Location: Tunbridge Wells KENT
Posts: 2,914
Re: Snowbird visa options arriving via Spain.
Tax residence in Portugal is not just based on days. See FAQ 05-3286 on AT website. (Particularly relevant to Portuguese spouse and/or property owner)
Tax residence in the UK is is also not just based on days, but determined by the Statutory Residence test .
In both cases over 183 days you will certainly be considered a tax resident but less than that (as Bomber's example) you may still depending on your other circumstances.
Don't know what happens if you spend 4 months each in different countries?
Maybe I'll start a new thread on tax residence.
Tax residence in the UK is is also not just based on days, but determined by the Statutory Residence test .
In both cases over 183 days you will certainly be considered a tax resident but less than that (as Bomber's example) you may still depending on your other circumstances.
Don't know what happens if you spend 4 months each in different countries?
Maybe I'll start a new thread on tax residence.
As I see it, you only have to routinely stay in the UK for just 91 days and if you have a place that you can rest your head as you need it and use it, you will be tax resident because of the accommodation tie and 90 day tie and the fact that it is your routine so it was the same in the previous tax year.
Likewise, if you own a place in Portugal and routinely spend time sufficient that it can be called your permanent residence, even if in one year you spend only about four months there, they will come after you as tax resident.
If the balance of your time (4+ months) was spent in France, the French could also come after you for tax as you spent more time there than anywhere else, even if it's in a hotel.
Is anybody going to know your details? Well they might do now that there is a disclosure requirement for the 90 in 180 rule when you enter the Schengen area.
People were always asking for sight of my passport, even when we were still in the EU.
Hence a spreadsheet could be useful.
Last edited by Pistolpete2; Feb 21st 2021 at 6:07 pm.
#65
BE Enthusiast
Thread Starter
Joined: Feb 2019
Posts: 417
Re: Snowbird visa options arriving via Spain.
If this were a thread about tax residence I should now refer to the 1968 Portugal-UK Double Taxation Convention.
The important clause for those of us lucky enough to have homes in both the UK and Portugal is Article 4 Clause 2(a),
'(2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:
(a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests);'
The important clause for those of us lucky enough to have homes in both the UK and Portugal is Article 4 Clause 2(a),
'(2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:
(a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests);'
#66
Re: Snowbird visa options arriving via Spain.
Exactly. I think a lot of people misunderstand or ignore the reasons that there are various criteria for determining where someone is tax resident.
Although obviously that's not terribly relevant to the subject of this thread.