# Dual Taxation_Portugal_UK



## Ronnie_Yook (May 9, 2012)

Hello all in the Forum, hope this finds you well.

In consultation with our local Tax Office (Financas), as a UK citizen, I submitted the forms MOD 21-RFI to the Autoridade Tributária e Aduaneira in Lisboa for Non Dual-Taxation of citizens from the UK residing in Portugal, and received a reply below.

Can anyone (I sense an interest from canoeman) in the Forum give an insight to what exactly this reply says in English, and more importantly... what do I do next?

Please note, that there is a translation of the letter into English at the end:-
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Assunto: Formularios Indevidamente Remetidos.

Na sequência da recepçâo nesta Direccao de Servicos de formulário (junto se remetem os mesmos face ao disposto no artigo 3. da Portaria n. 16/2012, de 19 Janeiro anterior n.4 da Portaria n. 438/2004, de 30 de Abril, que aprova a declaraçáo modelo 30 e respectiva instruções.

Com efeito, nos termos da referida Portaria, os originals os formulários devem ficar na posse da entidade declarante portuguesa, pelo periodo de 10 anos, devendo ser apresentados sempre que solicitados pela Autoridade Tributária e Aduaneira – AT (de referir que no canto inferior direito do formulário se identificam as vias e as entidades a que cada via se destina).

Informa-se ainda que os referidos formulários, apenas são considerados válidos, quando devidamente preenchidos e authenticados pelas autoridades fiscais competentes para efeito, de accordo com as respectivas instruções do preenchimento.
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Translated from the above Portuguese into English?

I cogitate: Unjustly sent forms.

In the sequence of the reception in this Direccao de Servicos formulario (s) mod 21-RFI, I gather if they send same face to the rule in the article 3. da Portaria n. 16/2012, of previous January 19 n.4 da Portaria n. 438/2004, of 30 of April, what approves of the declaracion modelo 30 and respective instructions.

With effect, nor we have of the above-mentioned da Portaria the originals of the forms they must be in the possession of the declaring Portuguese entity, for the period of 10 years, must be presented when whenever ATeA (was asked by the Tax and Customs Authority – of telling what in the inferior right corner of the form identify the roads and the entities what each road destines).

One informs still what the above-mentioned forms, are hardly considered valid, when properly filled out and authenticated for the fiscal competent authorities for effect, of accord with the respective instructions of the filling out.
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Thanks in advance to all in the Forum for any replies.


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## canoeman (Mar 3, 2011)

My understanding of MOD 21 is you would use it if you where a UK Resident who received payment for work/services here and *didn't* want your employer to withhold Portuguese tax from the amount you'd been paid.

Think you might have been advised with wrong form, also not sure why you would not want a dual tax agreement?

Do you mean you want to tell HMRC in UK that you want to be taxed in Portugal not UK, if so you need a form from HMRC that is completed by your local Financas here and then returned to HMRC, it *used* to be called but think now re-vamped

United Kingdom income tax claim by an individual who is resident in Portugal

It's in English & Portuguese and dealt with by Centre for Non-residents Nottingham


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