beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Portugal: Agreement

The comprehensive agreement (SI 1969/599) has effect

In the United Kingdom for

i) income tax and capital gains tax from 6 April 1970,

ii) corporation tax from 1 April 1970.

In Portugal from 1 January 1970.

The text of the Tax Treaty can be found via