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Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 14004
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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I live in Uk but have an apartment in Portugal and recently

Resolved Question:

HI I live in Uk but have an apartment in Portugal and recently registered as a business in Portugal. I have been asked to get an A1 form. I cannot find the correct form for somebody who is on incapacity benefit in the UK so not employed who needs to apply for an A1 FORM
Submitted: 1 year ago.
Category: Tax
Expert:  Sam replied 1 year ago.
Hi You state that this relates to the UK - so please advsie1) What the A1 form would permit you to do once completed and 2) Are you resident in the UK? As you have started a business in Portugal - so do you split your time between the Uk and there? 3) Does the rental income arise in the UK or from Portugal4) What business have you started in Portugal I can then help Thanks Sam
Customer: replied 1 year ago.
Hi Sam ..I believe the only purpose of the A1 is to verify that I would pay any NI contributions in the UK not Portugal.
I am resident in the UK just holiday in Portugal up to 4 weeks per year
The rental income can come from anywhere not just UK & Portugal
It is purely rental business does not require me to be in Portugal all done online
Regards Chris
Expert:  Sam replied 1 year ago.
Hi Chris Thanks for your response Then you need HMRC to provide the evidence and as long as you declare all income in the UK (including all the rental income) then they can provide this for you. And as you run a business in Portugal then the self employed one that will apply (although technically you are in receipt of benefits and Sch A rental income) but this used to be called the E101 but link here as HMRC still list this as E101 https://www.gov.uk/government/publications/national-insurance-application-for-form-e101-if-self-employed-in-european-economic-area-ca3837 However I would have through you are better getting a residency certificate from HMRC which covers tax also - Link here for this https://online.hmrc.gov.uk/shortforms/form/PT_CertOfRes Let me know if I can assist further Thanks Sam
Customer: replied 1 year ago.
Sorry do not understand SCH in your answer.... (although technically you are in receipt of benefits and Sch A rental income)
Expert:  Sam replied 1 year ago.
Hi The rental income is deemed to be called Schedule A income (unless it fulfills holiday let rules, then can be trade, self employment Schedule D income) - employment Schedule E income and self employment Schedule D on the UK And you are also in receipt of benefits too So the form formerly E101 now A1 if for self employment and you do not have self employment but you also are not an employer - So I was trying to offer assistance with which form you should complete and I was offering an explanation why the self employment one - but then suggesting that as you also want to establish your full tax position in the UK, that a certificate of residency would actually be the better option -a link for which I have provided Thanks Sam
Customer: replied 1 year ago.
Hi Sam the rental income is holiday lets I forgot to mention this. Sorry.
Expert:  Sam replied 1 year ago.
Hi Then the self employment form will be the right one - but again do consider the residency form as this will also allow you just to be taxed in the UK Let me know if I can assist further Thanks Sam
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