pUK Property in a Portugal Move, Rental Income, CGT and Compliance, Common Questions Answered
Q: I am moving to Portugal but keeping a UK property. What are the main tax topics I should deal with first?
A: Most UK expats moving to Portugal face four connected topics. First, your UK and Portuguese tax residence position, because it decides where you report worldwide income and which reliefs may apply. Second, how UK rental income will be taxed in the UK and how it must be declared in Portugal, including double tax relief. Third, capital gains tax exposure if you sell, including UK non resident reporting deadlines and Portuguese CGT rules once you are Portuguese tax resident. Fourth, compliance, which means registrations, filings, record keeping, and knowing what triggers penalties in each country.
A practical starting checklist is to confirm your expected date of Portuguese tax residence, register correctly in Portugal, review your UK Self Assessment obligations, decide whether the UK property will be let or kept vacant, and map out the likely timeline for any sale.
Q: Does moving to Portugal automatically make me non resident for UK tax?
A: No. UK tax residence is determined under the Statutory Residence Test, using day counts and ties to the UK, not solely by where you live. Many people become UK non resident after leaving, but some remain UK resident for a period, for example if they keep substantial UK ties or spend too many days in the UK.
A: Your UK residence status matters because UK residents are taxed on worldwide income in the UK, whereas UK non residents are generally taxed in the UK only on certain UK source income, including UK rental profits. Your UK residence status also affects which UK CGT rules apply, including the temporary non residence rules if you leave and return.
Q: When do I become a tax resident in Portugal?
A: You are generally considered tax resident in Portugal if either you spend more than 183 days in Portugal in any 12 month period that starts or ends in the relevant tax year, or you have a habitual residence there, meaning a home available to you under conditions that suggest an intention to keep it and occupy it as your habitual residence.
A: Portugal uses a calendar tax year. Once you are Portuguese tax resident, Portugal taxes you on your worldwide income, subject to treaty relief and domestic credits. That is why UK rental income, UK pensions, and investment income often become Portuguese reporting items after a move.
Q: Can I be tax resident in both countries in the same year?
A: Yes, especially in a year of move. You can be UK resident under UK rules and Portuguese resident under Portuguese rules for overlapping periods. The UK and Portugal Double Taxation Convention then becomes important, including tie breaker tests for cases where both countries treat you as resident. Tie breaker factors typically look at permanent home, centre of vital interests, habitual abode, and nationality.
A: Dual residence issues are technical and can affect the correct country for treaty residence and the way double tax relief is claimed. If your income levels are significant, it is often worth getting a coordinated UK and Portugal review.
Q: If I keep a UK property, do I still need to file a UK tax return when living in Portugal?
A: Often, yes. If you have UK rental income, HMRC may require a UK Self Assessment return, even if you are UK non resident. Some people can pay UK tax on rental profits through the Non Resident Landlord Scheme, but that does not automatically remove the need to file, it depends on HMRC requirements and your circumstances.
A: A common pattern is UK Self Assessment continues, reporting UK property income and, where relevant, reporting UK capital gains on UK property disposals.
Q: What is the Non Resident Landlord Scheme and how does it work?
A: The Non Resident Landlord Scheme, often called NRLS, is a UK system to collect UK tax on UK rental income when the landlord usually lives outside the UK. If you are within the scheme, your letting agent or tenant may be required to withhold basic rate tax from the rent and pay it to HMRC, unless HMRC approves you to receive rent gross.
A: Many expats apply to HMRC to receive rental income without withholding. This can improve cashflow, but you still remain responsible for UK tax on your rental profits and for filing if HMRC requires it. Approval to receive rent gross is not the same as being exempt from tax.
Q: What counts as taxable rental profit in the UK?
A: In the UK, rental profit is broadly rental income minus allowable expenses. Allowable expenses commonly include letting agent fees, maintenance and repairs, insurance, safety certificates, certain service charges, replacement of domestic items, and some legal and professional fees connected with the rental business.
A: Mortgage interest relief for individuals is restricted. Instead of deducting all mortgage interest as an expense, a basic rate tax reduction may apply, subject to conditions. This is a frequent surprise for landlords who owned property before the restriction.
Q: If I pay UK tax on my UK rental profits, do I also pay Portuguese tax on the same rent?
A: If you are Portuguese tax resident, you generally report worldwide income in Portugal, including UK rental income. The UK also has taxing rights over UK source rental income. Double tax relief is then typically claimed in Portugal for UK tax paid, subject to treaty and Portuguese credit limits.
A: The result is often not double taxation in full, but it can still lead to an extra Portuguese tax bill if the Portuguese tax on that income is higher than the UK tax credit available. It can also lead to compliance complexity because the income must be declared correctly in both places.
Q: Where on the Portuguese tax return do I report UK rental income?
A: Portuguese residents usually file the annual IRS return, commonly called Modelo 3. Foreign property income is commonly reported as foreign sourced income, and the exact annex can depend on the category and the nature of the income. In many cases, foreign rental income is reported in Annex J, with details of the country of source, income received, expenses where relevant, and foreign tax paid.
A: Your accountant in Portugal will confirm the correct annex and coding, but the key is that Portugal expects disclosure of foreign rental income once you are resident.
Q: Are exchange rates an issue when reporting UK rent in Portugal?
A: Yes. UK rent is received in GBP, while Portuguese reporting is in EUR. Portugal typically requires conversion using an accepted exchange rate approach, often the official annual average rate or the rate applicable at the time of receipt, depending on the reporting method used. Consistency and documentation are important.
A: Exchange movements can also create differences between UK taxable profit and Portuguese taxable income, even where the underlying rent is the same.
Q: Does Portugal allow me to deduct UK mortgage interest and expenses against UK rental income on the Portuguese return?
A: Portuguese rules for rental income deductions can differ from UK rules, and the treatment may depend on how the income is categorised and whether you are taxed under a simplified regime or an organised accounting approach, where applicable. For foreign property income, the way Portugal recognises expenses can be narrower and requires evidence.
A: The practical point is not to assume the UK profit number automatically equals the Portuguese taxable number. It may be necessary to compute a Portugal compliant figure, then claim foreign tax credit for UK tax paid.
Q: If the UK property is jointly owned, how is rental income taxed in the UK and Portugal?
A: In the UK, rental income is usually split according to beneficial ownership. For spouses and civil partners, there are specific rules and elections that can change the split if ownership is not 50 50. In Portugal, spouses may be taxed jointly or separately depending on the chosen filing option, and property ownership and marital regime can matter.
A: Misalignment is common. For example, you might split 99 1 in the UK for planning reasons, but Portugal may view ownership and taxation differently. Coordination is essential before you change ownership shares.
Q: What if I keep the UK property for personal use and do not rent it out?
A: If it is not rented, there is usually no UK rental income to declare. However, there may still be UK obligations, for example if you later sell and have a UK property gain to report. In Portugal, simply owning a foreign property is not normally taxed annually as income if it is not producing rent, but it remains relevant for wealth planning, succession considerations, and transparency of assets, particularly if you are asked to evidence funds or assets.
A: If the property is left empty, consider insurance terms, local council requirements, utilities, and practical oversight. Also consider whether future Portuguese tax rules or reporting initiatives might affect disclosure expectations.
Q: How does UK capital gains tax work if I sell the UK property after moving to Portugal?
A: The UK charges CGT on disposals of UK residential property by non residents. Since April 2020, non UK residents are generally within the UK CGT net for UK land and property, including residential property. You typically need to file a UK property disposal return and pay any UK CGT due within a strict deadline, which is currently 60 days from completion for UK residential property for most cases.
A: You may also need to report the sale on your UK Self Assessment return if you file one. The UK computation can involve rebasing options and rules around gains accrued before and after certain dates for long held properties, depending on your status and the type of disposal.
Q: Is UK CGT due even if I am not required to pay UK income tax any more?
A: Yes. UK CGT on UK property disposals is separate from UK income tax residence in that non residents can still owe UK CGT on UK property. Also, UK filing deadlines are strict and penalties can apply even if no tax is due.
A: It is common for expats to miss the UK property disposal return deadline because they assume everything is handled via the conveyancer. In practice, the seller is responsible for the return.
Q: What is the UK Principal Private Residence relief and can I still claim it after moving?
A: Principal Private Residence relief, often called PPR, can reduce or eliminate UK CGT on the sale of your main home for periods when it was your main residence. If the property was your main home and you later let it out, PPR can still cover the period you lived there, plus certain deemed occupation periods.
A: For non residents, the ability to claim PPR can depend on meeting the UK occupation requirements in relevant tax years, such as spending a sufficient number of days in the property. This is a complex area and the details matter, especially if you have multiple homes or have lived abroad for an extended period.
Q: How does Portugal tax capital gains when I sell a UK property after becoming Portuguese tax resident?
A: Portugal generally taxes residents on worldwide capital gains, including gains on a UK property sale. For individuals, a common rule is that only a portion of the gain is included in taxable income, often 50 percent for many real estate gains, then taxed at progressive IRS rates, although specific conditions and the nature of the asset can affect the calculation.
A: Portugal may also provide relief or exemptions in certain situations, for example where a qualifying main home is sold and proceeds are reinvested in another main home within specified timelines, but the rules are detailed and conditions must be met. Your ability to use any main home relief depends on facts such as whether the UK property was your habitual residence and whether the reinvestment is into an eligible main home.
Q: Will I pay tax twice on a UK property gain, once in the UK and once in Portugal?
A: Potentially both countries can tax the gain, but double tax relief is usually available. The UK has taxing rights on UK property gains. Portugal taxes worldwide gains if you are resident. You would typically claim a foreign tax credit in Portugal for UK CGT paid, subject to the Portuguese credit limitations.
A: Whether there is any additional Portuguese tax can depend on your total Portuguese taxable income, your marginal rate, and how Portugal computes the gain and any exemptions. Because the tax bases can differ, the UK tax amount may not fully offset the Portuguese tax.
Q: Do I have to report the UK property sale in Portugal even if the UK tax covers it?
A: If you are Portuguese tax resident in the year of sale, you generally must report the disposal on your Portuguese return, even if UK tax has already been paid. Portugal often expects disclosure of foreign capital gains and foreign tax paid to support the foreign tax credit.
A: Not reporting can cause problems later, including questions from the Portuguese tax authority, difficulties in future compliance checks, and missed opportunities to claim relief correctly.
Q: What are the most common timing mistakes when selling a UK property after moving to Portugal?
A: The most common mistakes are missing the UK 60 day CGT reporting deadline, assuming the estate agent or solicitor will file, selling without a clear record of acquisition costs and improvement costs, and failing to plan for the Portuguese tax year impact.
A: Another frequent issue is selling soon after becoming Portuguese tax resident without understanding how Portugal will treat the gain, which can create a larger than expected overall tax bill.
Q: If I sell the UK property before I become Portuguese tax resident, does Portugal still tax the gain?
A: If you are not Portuguese tax resident at the time of sale, Portugal generally does not tax you on worldwide gains as a resident would. However, the exact result depends on your residence status in that year and whether Portugal considers you resident under its tests. Timing around the move, such as acquiring a habitual home in Portugal, can affect the outcome.
A: This is one reason why move planning often includes a timeline review for large transactions.
Q: Are there any UK rules that can tax me if I sell after leaving but then return to the UK?
A: Yes. The UK has temporary non residence rules that can bring certain gains into UK tax if you leave the UK, become non resident, and then return to UK residence within a short period. The detail depends on your exact residence history and the type of gain.
A: If you might return to the UK within a few years, discuss this before selling assets during a period of non residence.
Q: Does the UK Portugal Double Taxation Convention cover rental income and capital gains?
A: Yes. The treaty allocates taxing rights and provides mechanisms to avoid double taxation, typically via tax credits. Rental income from immovable property is generally taxable in the country where the property is located, which means the UK retains taxing rights over UK rents. Capital gains from UK immovable property are also generally taxable in the UK.
A: Portugal can still tax its residents on worldwide income and gains, but should provide relief for UK tax paid where treaty and domestic rules allow.
Q: How do I claim double tax relief in Portugal for UK tax on rent or gains?
A: Typically you disclose the foreign income in the relevant annex, disclose the foreign tax paid, and the Portuguese return calculation applies the credit within limits. Documentation is essential. Keep UK tax calculations, HMRC statements, UK property accounts, and evidence of tax paid.
A: If you pay UK CGT under the 60 day process, keep the submission confirmation and payment proof, because Portuguese reporting may occur months later.
Q: What UK compliance steps should I take when I start letting my UK property while living in Portugal?
A: Common steps include notifying HMRC if you need to register for Self Assessment, deciding whether to apply under the Non Resident Landlord Scheme for gross payment, setting up proper bookkeeping for rental income and expenses, and confirming whether you need to adjust your UK PAYE code if you still have UK employment or pension income taxed at source.
A: Also ensure compliance with UK landlord legal requirements such as gas safety, electrical checks, smoke and carbon monoxide alarms, deposit protection, right to rent checks where applicable, and licensing rules in the relevant local authority.
Q: What Portuguese compliance steps should I take when I become resident and have UK rental income?
A: Key steps include obtaining a Portuguese NIF, registering your address with the tax authority, clarifying your resident status, and ensuring you can access the tax portal. For ongoing compliance, you need to plan for the annual Modelo 3 filing, ensure your UK income and tax are documented, and keep consistent exchange rate support.
A: If you also have Portuguese sourced income, such as local employment, pensions, or investment income, your overall filing becomes more complex and may affect the tax rate applied to rental profits and gains.
Q: I have heard about NHR. Does it still apply to UK expats moving to Portugal?
A: Portugal has changed its special tax regimes in recent years. The historic Non Habitual Resident regime, often called NHR, is no longer open to new applicants in its original form for most people, subject to transitional provisions and conditions. There are newer incentive regimes aimed at specific activities and profiles. The correct answer depends on when you became resident, whether you met the registration conditions under transitional rules, and what type of income you have.
A: UK rental income and UK property gains have often remained taxable in Portugal even under special regimes, so you should not assume NHR or any incentive regime eliminates tax on UK property income. Always confirm based on current law and your facts.
Q: Should I hold my UK property personally or through a company once I live in Portugal?
A: Holding through a company can change UK taxation, mortgage availability, and administrative burden. It can also create Portuguese considerations such as how dividends are taxed, whether controlled foreign company concepts are relevant, and how gains are treated at the corporate level. In the UK, corporate ownership can bring additional compliance and potentially higher effective tax over time, depending on profits, finance costs, and extraction.
A: For many expats with one or two properties, personal ownership remains simpler. For larger portfolios, a corporate structure might be considered, but it must be tested against both UK and Portuguese outcomes, plus succession goals.
Q: What about transferring the UK property to my spouse before moving or before selling?
A: Transfers between spouses can be tax efficient in the UK in some cases, but timing and residence matter. In Portugal, transfers and resulting income allocation can be treated differently. Also consider UK stamp duty land tax if there is mortgage debt, lender consent, and whether the transfer aligns with your estate planning intentions.
A: Do not implement ownership changes solely for UK tax reasons without checking Portuguese consequences and future sale implications.
Q: How do UK inheritance tax and Portuguese succession rules interact if I keep UK property?
A: UK inheritance tax may apply to UK domiciled individuals on worldwide assets, and can apply to UK assets in other cases depending on domicile and residency history. UK property is a UK situs asset, so it can remain within the UK inheritance tax net in various scenarios. Portugal does not have inheritance tax in the same way, but it has stamp duty on certain gratuitous transfers, with exemptions for close family members in many situations.
A: Succession planning for a UK property while living in Portugal should consider wills, forced heirship concepts in Portugal, matrimonial property regimes, and how UK probate will work. It is common to have coordinated wills, one dealing with UK assets and another with Portuguese assets, though this should be done with specialist legal advice to avoid conflicts.
Q: If I receive UK rent into a UK bank account, does that avoid Portuguese tax?
A: No. Portuguese taxation for residents is based on entitlement and receipt of income, not on where the bank account is located. If you are Portuguese tax resident, the UK rent is generally reportable in Portugal regardless of which account receives it.
A: Using a UK account can be practical for paying UK expenses, but it is not a tax shield.
Q: What records should I keep for UK rental income to stay compliant in both countries?
A: Keep a complete rental file that includes tenancy agreements, letting agent statements, rent schedules, invoices for repairs, insurance documents, safety certificates, mortgage interest statements, service charge accounts, and evidence of travel costs only where allowable and properly documented.
A: For cross border reporting, also keep a yearly summary showing GBP figures, the exchange rate method used, EUR conversions, UK tax calculations, and proof of UK tax paid. Good record keeping reduces the risk of inconsistent reporting between the UK and Portugal.
Q: Can I offset UK rental losses against other income in Portugal?
A: Portugal and the UK have different loss rules. In the UK, property losses are generally carried forward against future UK property profits. In Portugal, the ability to offset foreign rental losses against other categories of income can be limited and depends on the specific rules for that category and the reporting method.
A: If you have losses, ensure they are captured correctly in both systems, but do not assume the UK loss position automatically gives a Portuguese benefit.
Q: What if my UK property is furnished holiday let or short term accommodation?
A: UK furnished holiday let rules have been changing, and the tax treatment can differ from standard residential letting. Separately, short term letting brings practical issues like higher maintenance, platform fees, and potentially different insurance. For Portugal reporting, the key is still that you are declaring foreign income, but the classification and allowable deductions may not mirror the UK.
A: If your UK letting activity looks like a business rather than passive property income, it may influence how each country views the income category. Get advice specific to your arrangement.
Q: Are there Portuguese social security charges on UK rental income?
A: Rental income is generally not subject to Portuguese social security in the same way as employment or self employment income, but situations differ when activities are treated as business income. UK rental income is typically treated as investment style income rather than earned income. Confirm classification on your Portuguese return.
Q: I have UK property and also UK pensions. Does rental income affect the tax rate on my pensions in Portugal?
A: Potentially, yes. Portugal uses progressive tax rates for many types of income. Additional taxable income can push you into higher marginal brackets. Even if a portion of your income benefits from a special regime or is taxed at a separate rate, the overall picture can still shift your effective taxation. This is one reason to plan the combined UK and Portuguese position rather than treating property income in isolation.
Q: Do I need to notify HMRC that I have moved to Portugal?
A: You should ensure HMRC has your correct address and that your residence position is properly managed. Many people submit form P85 when leaving the UK, depending on circumstances, and update personal details via their HMRC online account. If you continue filing Self Assessment, you update your return to reflect your residence position.
A: If you have UK pension income taxed under PAYE, HMRC may need to adjust your tax code. This is especially relevant where treaty relief applies or where you become non resident.
Q: Do I need to register as non resident with UK lenders or insurers?
A: Many lenders and insurers need to know if you live abroad. Mortgage terms can change if you let the property or if you no longer occupy it. Some policies exclude cover if a property is unoccupied for a period or if it is let without the right cover.
A: While not strictly tax compliance, these notifications can prevent serious issues that later affect your finances and thus your overall planning.
Q: What are the typical Portuguese and UK deadlines I should calendar?
A: Common deadlines include the UK Self Assessment filing deadline, UK payments on account dates where applicable, and the UK property disposal return and payment deadline of 60 days from completion for relevant residential property disposals. In Portugal, the annual IRS filing window for Modelo 3 typically runs in the spring following the tax year, though exact dates can vary.
A: Because filing windows and payment timings differ, cashflow planning is important. You could pay UK CGT soon after a sale, then later file in Portugal and claim the credit.
Q: How do I avoid common compliance errors when reporting UK property income in Portugal?
A: The most common errors are reporting the net UK profit number without checking Portuguese rules, forgetting to disclose UK tax paid which can reduce Portuguese tax via a credit, using inconsistent exchange rates, and failing to include the income at all because it was taxed in the UK.
A: Another error is mismatching dates, for example reporting rents by invoice date in one country and by receipt date in the other. Aim for a consistent narrative supported by documents.
Q: If I renovate my UK property, are those costs deductible against rent or added to the cost for CGT?
A: In the UK, repairs and maintenance are generally deductible against rental income, while improvements that enhance the property beyond its original condition are typically capital and add to the base cost for CGT, rather than being deducted from rental income. The boundary can be nuanced.
A: Portugal may also distinguish between deductible expenses and capital improvements when computing gains. Keep invoices, contracts, and before and after descriptions, and be prepared to justify treatment.
Q: What if I gift the UK property to my children after moving to Portugal?
A: Gifting a property is usually treated as a disposal for UK CGT, even if no money changes hands, based on market value. If you are Portuguese tax resident, Portugal may also treat this as a taxable event or may apply stamp duty rules, depending on the nature of the transfer, the relationship, and the legal structure.
A: Gifting also affects inheritance planning and can create future complications if you still benefit from the property. Always take advice before transferring UK property to family.
Q: I am thinking about selling my UK property and buying in Portugal. How can I plan the sequence?
A: Sequence planning should consider residence timing, UK CGT reporting deadlines, Portuguese CGT rules, and any Portuguese reinvestment relief possibilities if the sold property qualifies as your main home under Portuguese criteria. It should also consider currency risk, because selling in GBP and buying in EUR can change your purchasing power.
A: Many people benefit from mapping at least two scenarios, sell before becoming Portuguese resident and sell after, then comparing total taxes, compliance steps, and cashflow.
Q: Does Portugal tax me on the gross rent or the net rent after expenses?
A: Portugal generally aims to tax net income, but the permitted expense rules may not mirror UK rules, and documentation requirements can be strict. For foreign property, Portugal may accept certain expenses tied to earning the income, but you should confirm with a Portuguese tax professional how to compute the taxable base for your specific case.
A: Expect to prepare a Portugal specific rental calculation, not just export the UK tax computation.
Q: What happens if I fail to declare UK rental income in Portugal?
A: If you are Portuguese tax resident and fail to declare foreign income, you can face penalties, interest, and possible audit activity. Portugal receives information under international exchange of information frameworks, and cross border data sharing has increased.
A: Beyond penalties, non disclosure can create future difficulties, for example when applying for Portuguese financial products, residency renewals, or when demonstrating source of funds.
Q: Can I use UK tax paid on rent to eliminate Portuguese tax completely?
A: Sometimes, but not always. Foreign tax credits in Portugal are usually limited to the Portuguese tax attributable to that foreign income. If the UK tax is lower than the Portuguese tax that would apply, you may still owe Portuguese tax. If the UK tax is higher, the excess credit might not be refundable.
A: The interaction depends on your wider Portuguese income and marginal rates.
Q: Do I need a Portuguese accountant if all my income is in the UK?
A: If you become Portuguese tax resident, you may still need to file in Portugal even if your income sources are abroad. Many expats use a Portuguese accountant because the Modelo 3 and annex requirements, classifications, and treaty credit mechanics can be difficult to manage alone.
A: Coordination between UK and Portuguese advisers helps avoid double reporting errors and missed credits.
Q: Are there planning opportunities for UK rental income once I live in Portugal?
A: Planning opportunities often focus on clarifying ownership shares, ensuring allowable expenses are captured properly, managing finance costs thoughtfully, and considering whether a sale timing aligns with your broader income profile to reduce marginal rate impacts.
A: Another planning area is currency strategy, for example whether to convert rent periodically, and how to manage GBP exposure against EUR living costs. While not a tax strategy, it affects your real after tax income.
Q: How do I answer common questions from banks or tax authorities about ongoing UK property income?
A: Prepare a concise annual pack. Include a rental income summary, UK tax return pages or HMRC tax calculation, evidence of tax paid, a property statement from the letting agent, and your exchange rate conversion approach. This helps with due diligence requests and supports consistency if questions arise.
A: If you later remit funds to Portugal for a purchase, having clean records of taxed income can simplify source of funds checks.
Q: What is the simplest compliant approach for most UK expats who keep one UK rental property?
A: A common workable approach is to run the UK property as a straightforward rental business with good bookkeeping, remain within UK Self Assessment where required, and file the Portuguese annual return with full disclosure of foreign rental income and a claim for foreign tax credit. Keep documentation aligned and do not assume that because tax was paid in the UK nothing needs to be done in Portugal.
A: The best results usually come from an annual review that checks UK residence, Portuguese residence, treaty positions, and any life changes like marriage, inheritance, or selling the property.
Q: What questions should I ask my adviser at Private Fund Management about my UK property when moving to Portugal?
A: Consider asking the following.
Q: What are the key takeaways for staying compliant and reducing surprises?
A: Treat UK property as a cross border asset once you live in Portugal. The UK will usually continue taxing UK rental income and UK property gains. Portugal will usually require reporting of that income and gain once you are Portuguese tax resident, with relief via foreign tax credits. The two systems use different rules, so you need two computations, not one.
A: The biggest practical risks are missed deadlines, especially the UK 60 day property disposal return, and incomplete reporting in Portugal. Strong record keeping, a clear residence timeline, and coordinated advice are the most effective tools to keep you compliant and avoid unexpected tax bills.
Important note: Tax rules change and outcomes depend on your residence status, ownership structure, and the precise facts of your case. This article is educational and should be followed by personal advice tailored to your UK and Portuguese position.