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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Portugal: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 & INTM161280) in Portugal under the provisions of the Portuguese laws set out in Article 22(2). Relief is however limited to tax `spared’ in Portugal for a period of ten years in respect of any one source of income.

All amounts of `tax spared’ for which credit relief is given should be reported as mentioned at INTM161290.