Moving from the UK to Portugal - the key to escaping UK tax (2025)

The key to avoid paying UK tax as a Portugal tax resident

We are often asked questions on how to become a Portuguese tax resident however of equal importance is knowing how to exit the UK tax system cleanly and efficiently and this is governed by the UK Statutory Residence Test 2013 (SRT).

In this video, I cover the basics of the SRT test and give some initial guidance and pointers for those leaving the UK and moving to Portugal.

02:23 the importance of the Statutory Residence test in relation to inheritance tax
03:20 Nuances and complexities of the test
04:20 Three tests within a test – automatic overseas test, automatic UK test and sufficient ties test
05:40 The sufficient ties test in more detail
11:24 How the your day movements are monitored
12:27 UK source income remains taxable
13:44 5 year “temporary non residence” rules


IMPORTANT – PLEASE READ REGARDING THIS CHANNEL

The content on this channel is for educational and information purposes only. It should not be relied on as advice, and you should always take qualified advice before making any changes to your personal position.

Whilst I have experience in the financial and tax industry, this channel is for recreational purposes and is not an advertisement for my business or services. Its purpose is to share quality information.

Whilst every care is taken as to the accuracy of the information in these videos, the information provided is based on the understanding of the rules at the time, and rules can change with little or no notice.

Whilst I cover a wide range of issues on the channel, in my professional role I specialise in tax efficient investments, UK and overseas pensions, estate planning, and wealth management for expatriates based in Portugal.

Unfortunately, I do not offer visa or tax return services, nor can I assist US nationals.