# Couple of questions about NHR tax - UK contractor based in Portugal



## ukuscapgain (Apr 10, 2018)

Hi all,

Couple of questions about NHR - I can see these were discussed here, but I'm not sure about the conclusion:









NHR Tax


Hi there, I'm sorry if this has been posted before if so please direct me to the right place! I will be making the move to Portugal as soon as I find a suitable rental. I'm from the UK living in Ireland currently and working freelance for a US company working from home. I am paid in USD and...




www.expatforum.com





as well as a reference to another forum (somewhere I should look at?)

- I've got an EU passport and looking at the criteria I don't imagine many problems getting the NHR status. I work intermittently as a remote contractor for UK based companies. I'd be sitting in Portugal but none of my work, clients or pay would directly relate to Portugal. Is that taxable or not?

- How are accumulators treated for tax? Would buying and selling these be a taxable event in Portugal? And how long is the period before the capital gain would crystallise if I returned to the UK?

- Finally, how hard is the requirement to be resident for >183 days in Portugal? I move around a lot so it could dip under on occasion, although I doubt I'd spend more time in any particular country than in Portugal. I've not seen many solid examples of any country (other than Ireland) expending time and effort to prove you're _not_ tax resident in their jurisdiction. Are there examples of that in Portugal?


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