Almost everything written about moving from the UK to Portugal focuses on the Portugal side: which visa, what it costs, where to live. I have covered that side in real depth already, including the precise D7 visa mechanics and what actually replaced NHR. What gets far less attention, and what genuinely trips people up, is the UK side of the same move: the paperwork you leave behind you, not the paperwork you carry with you.
Tell HMRC, and do it the right way
You need to notify HMRC that you are leaving, and there are two different routes depending on your situation, not one form that fits everyone. If you do not currently complete a Self Assessment tax return, you use form P85, titled plainly “Get your Income Tax right if you’re leaving the UK.” If you already file Self Assessment for the year you are leaving, you report your departure through the SA109 pages of that return instead, and you do not also need a separate P85.
This is not a formality you can skip. Notifying HMRC is what actually triggers two things: it updates your record so PAYE reflects your new residence position, and it is what processes any refund of tax you overpaid before you left. Neither happens automatically just because you have physically moved. If you leave without filing the right form, you can be leaving a genuine refund unclaimed and leaving your UK tax record in a state that does not reflect reality.
Sorting the UK paperwork alongside the actual logistics of the move? See what relocating to Portugal would involve.
The transition year is where it gets genuinely complicated
Your UK tax residence is not a status you simply switch off the day you board a flight. It is assessed under the Statutory Residence Test, separately for each tax year, based on a combination of day counts and the ties you retain to the UK, such as family, property, and work. Moving in, say, July does not automatically make you non-resident for that entire tax year. The test has to actually be applied to your specific circumstances.
This matters because of something I have set out in more detail on the Portugal side: Portugal runs its own, entirely separate residency test, and it is genuinely possible to meet both countries’ domestic tests in the same transition year, each one correctly applied under its own rules. That is not a contradiction, and it is not rare. I have covered how Portugal’s own residency test works, and separately, what actually resolves the situation when two countries both claim you. The UK-Portugal tax treaty’s tie-breaker mechanism is what sorts this out, and understanding that you may be looking at both countries’ tests simultaneously, not just Portugal’s, is the piece a Portugal-only guide will never tell you.
The NHS, and the exception worth knowing
Once you have genuinely moved abroad, you lose entitlement to free NHS healthcare and treatment. Tell your GP practice directly that you are moving so you and your family are removed from the NHS register, rather than leaving your registration dormant.
Your UK Global Health Insurance Card, or a legacy EHIC, also stops being valid once you are genuinely resident abroad rather than travelling. These cards cover temporary stays, commonly up to ninety days, not permanent residence, and if you have moved to live in Portugal rather than visit it, the card in your wallet is no longer something you can rely on.
There is one exception worth knowing, and it specifically matters for the retirement-age readers this cluster is written for. If you are of UK State Pension age and are not drawing a pension from another country, you may still retain some NHS entitlement even after moving abroad. I have found this stated consistently but have not been able to verify it against an NHS-published primary source directly, so treat it as worth checking rather than relying on, and confirm your specific position with the NHS Business Services Authority before assuming either way.
What this checklist deliberately does not cover
Everything about actually qualifying for a Portuguese visa, the specific income thresholds, the tax regime you will fall under once resident, and the citizenship timeline beyond that, is covered properly elsewhere on this site, and repeating it here would only dilute both articles. This piece is specifically the UK exit side: what to file, what to deregister, and where the two countries’ rules can genuinely overlap during your transition year. Read it alongside the Portugal-side articles, not instead of them.
Frequently asked questions
Do I need to tell HMRC when I move to Portugal?
Yes. Use form P85 if you do not file Self Assessment, or report your departure through the SA109 pages of your Self Assessment return if you already do. This is what updates your residence position for PAYE and triggers any refund of overpaid tax.
Can I be UK tax resident and Portuguese tax resident in the same year?
Yes, genuinely and commonly, particularly in the transition year of a move. Each country applies its own domestic residency test independently. A tax treaty tie-breaker then resolves which country you are treated as resident of, which I have covered separately.
Do I lose NHS healthcare entitlement when I move to Portugal permanently?
Generally yes, once you are genuinely resident abroad rather than travelling. One exception commonly cited is for those of UK State Pension age who are not drawing a pension from another country, though confirm your specific position directly with the NHS Business Services Authority.
Is my UK GHIC or EHIC still valid once I move to Portugal?
No. These cards cover temporary stays, commonly up to ninety days, not permanent residence. Once you have genuinely moved to live in Portugal, the card is no longer something to rely on for healthcare access.
Sorting the UK side while planning the actual move?
Tell us where you are moving from and we will come back with a realistic picture of what the move itself would involve.
Sources
- Aggregated 2026 UK tax and expat guidance on the P85 form, SA109 reporting, and the Statutory Residence Test
- Aggregated NHS and expat healthcare guidance on GP deregistration and GHIC/EHIC validity when moving abroad permanently
All sources accessed 29 August 2026. Tax and healthcare entitlement rules depend on individual circumstances. Confirm your specific position directly with HMRC and the NHS Business Services Authority, and take advice from a cross-border tax professional, before relying on anything here.
