# Double Taxation



## madeira (Jun 12, 2018)

Hi, I am new to forums so as much help would be appreciated. My wife (she is Portuguese) and I (UK) have retired and now live permanently in Madeira Portugal. We both have the UK and Dutch old age pensions and I have a private pension from the UK. I understand these could be taxed by the Portuguese and been advised to get a Double Taxation form. Where do get this and where do I send it.
Any help would be appreciated.


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## Bevdeforges (Nov 16, 2007)

How pensions are taxed is usually defined in the relevant tax treaties - in your case the treaty between Portugal (your country of residence) and the UK. It is often (though not always) the case that a public pension is taxed by the country that pays the pension, whereas a private pension is taxed by your country of residence - but it depends on the provisions of the tax treaty.

One big consideration is whether or not you (as the UK citizen) have notified the UK tax authority that you are no longer resident in the UK. But you may want to post this in the Portugal section of the forum - this the Double Taxation form is something issued by the Portuguese tax people.
Cheers,
Bev


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## Dunedin (Aug 12, 2013)

Madeira, the following may be of some assistance to you-
•	You can see the UK Portugal Double Tax Treaty here
https://www.gov.uk/government/publications/portugal-tax-treaties
•	The Articles of most importance are Article 17 (private pensions), Article 18 (if you had a pension from government service) and Article 20(which relates to any income not expressly mentioned and covers the UK state pension)
•	You can see commentary on the treaty from HMRC’s International Taxation Manual here 
https://www.gov.uk/hmrc-internal-manuals/international-manual/intm359700
•	And further comments in the Double Taxation Manual here
https://www.gov.uk/hmrc-internal-manuals/double-taxation-relief/dt15600
•	The normal form to claim relief from UK tax is to be found here-
https://assets.publishing.service.g.../attachment_data/file/452997/dtindividual.pdf The above commentary mentions a different form which I have never seen.
•	HMRC may require you to obtain a certificate of residence from the Portuguese tax authorities. In the converse situation the HMRC procedure (but this is not relevant to you) is here
https://www.gov.uk/guidance/get-a-certificate-of-residence
•	The following is a link to some information which may be of assistance to you
https://www.blevinsfranks.com/news/article/understanding-tax-residency-Portugal


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## madeira (Jun 12, 2018)

Hi, Bevdeforges thanks for getting back to me so quickly. I told the UK that I was leaving to live and work in the Netherlands where I had a double taxation allowance arranged by the Company auditors. I don't know if this is still operational. I retired in 2012 and moved to Portugal. To save costs I am trying to do all this work myself so now you have pointed me in the right direction I will make a start. Thanks


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## madeira (Jun 12, 2018)

Tks Dunedin, wow I have some reading to do. Thanks for all the links. I retired to Portugal in 2012 now all my pensions have become operative I think it is about time I arranged this Double Taxation thing. Once again thanks.
If it gets too tricky then I will have to bite the bullet and employ a tax accountant here in Madeira Portugal.


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