The enforce of Brexit on December 31st, 2020 led to changes in the various legal tax situations involving UK residents.

In this context, on January, 11th, 2021 the Portuguese Tax Authority issued a Circular on the position of taxable persons resident in the United Kingdom who hold a portuguese taxpayer number (NIF) or who wish to obtain that number.

According to this Circular, any entity (individual or company) that has residence in the UK and holds a portuguese NIF, must appoint a tax representative resident in portuguese territory by  June 30th, 2021, under penalty of the application of a fine.

For any UK resident entity wishing to obtain a portuguese NIF (fundamental to the practice of certain acts such as the purchase of a property, the opening of a company or a bank account), the need to appoint a tax representative residing in Portugal has existed since  January 1st of this year.

The tax representative is a figure who ensures communication between the taxpayer and the tax authority and is responsible for certain declarative duties. As far as income taxes are concerned, the tax representative is not responsible for the fulfilment of the tax assessment obligations.