Moving to Portugal from UK gets covered from one side only, almost everywhere you look: which visa, what it costs, where to live. We 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.
HMRC P85: Leaving UK the Right Way
You need to notify HMRC that you are leaving. Two different routes apply, 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 actually triggers two things: it updates your record so PAYE reflects your new residence position, and it 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 risk leaving a genuine refund unclaimed and 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.
Statutory Residence Test: Portugal’s Transition-Year Trap
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. That assessment is 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.
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. We 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 sorts this out. A Portugal-only guide will never tell you that you may be looking at both countries’ tests simultaneously, not just Portugal’s.
The NHS, and the exception worth knowing
NHS deregistration moving abroad is not automatic. Once you have genuinely moved abroad, you lose entitlement to free NHS healthcare and treatment. You still have to tell your GP practice directly that you are moving, though, so you and your family are removed from the NHS register rather than left 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. If you have moved to live in Portugal rather than visit it, the card in your wallet no longer covers you.
One exception is worth knowing, and it specifically matters for the retirement-age readers this cluster is written for. If you already receive a UK State Pension, you and your dependants may qualify for an S1, which pays for your state healthcare in Portugal on the same basis as a Portuguese resident. You cannot combine this with a Portuguese state pension: whichever country pays your state pension covers your healthcare. Confirm your eligibility directly with the NHS Business Services Authority or the International Pension Centre before assuming either way.
Moving to Portugal from UK: What This Checklist Doesn’t Cover
This site covers Portuguese visa qualification, the specific income thresholds, the tax regime you will fall under once resident, and the citizenship timeline beyond that, elsewhere and in full. Repeating any of 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.
See also: More on moving to Portugal
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.
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 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 treats you as its tax resident, which we 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. The main exception is the S1 scheme: if you already receive a UK State Pension, the UK usually pays for your state healthcare in Portugal. This does not apply if you are also drawing a Portuguese state pension. 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 no longer covers you for healthcare access.
Related Reading
Moving to Portugal from UK with a pet as well? The transport pathway, not the paperwork, is usually the harder decision to get right: getting a pet to Portugal.
Storing belongings during the move itself? Compare self storage options across Europe with The Storage Scanner.
Sources
- HMRC, “Get your Income Tax right if you’re leaving the UK (P85)”
- HMRC, Self Assessment: Residence, remittance basis etc (SA109)
- HMRC, RDR3: Statutory Residence Test (SRT) guidance note
- NHS, “Planning your healthcare when living abroad,” including S1 scheme eligibility and GHIC/EHIC coverage
All sources accessed 1 September 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.
