United Kingdom / Portugal
United Kingdom–Portugal: 1968 convention (historical source)
Historical convention source
Source & edition
HMRC, 1968 UK-Portugal Double Taxation Convention (page currently labelled not in force)
- Official online text · retained capture Official source website ↗
SHA-256
74a7ceb953e922e0510ffbae0ae65568e4af1f3ce146a5db2e0f45526d006d81Digest scope: retained online-source capture; no PDF binary verification
Edition-specific publisher status
HMRC labels the 1968 convention “not in force” and lists the 2025 convention separately as in force. HMRC reports historical entry of the 1968 convention on 17 January 1969; that is not a replacement/end date. Article 28(4) of the separately retained 2025 source ties cessation of the prior convention’s effects to new-convention effects for the relevant tax. Do not invent one universal cessation date or treat the stale “in-force” URL suffix as current status. Keep historical text available for source and period-specific research.
- historical entry of 1968 convention
- 1969-01-17
- no universal end-of-effects date asserted; tax-specific succession under 2025 Article 28(4)
- No universal date asserted
- HMRC update, not entry/cessation
- 2026-01-08
Retained status evidence and exact quotes
HM Revenue & Customs (HMRC) · 1968 convention: current HMRC label, with historical entry date separately stated
### 1968 UK-Portugal Double Taxation Convention — not in force The Income Tax Convention entered into force on 17 January 1969.
Publisher source ↗ · Retained evidence bodyRetrieved 2026-10-20T20:31:00.084Z · quote SHA-256
ef389f61c1b39baa185b8aa7f9abaebc9c6f50d8e4bb629b377994dde03ec20aHM Revenue & Customs (HMRC) · HMRC page update record; not instrument signature or entry date
8 January 2026 This update confirms that the 2025 UK-Portugal Double Taxation Convention is now in force.
Publisher source ↗ · Retained evidence bodyRetrieved 2026-10-20T20:31:00.084Z · quote SHA-256
b1278f5f241025001874321ff3efab10964aa0f22785e6a128f95f85ababf7b7HM Revenue & Customs (HMRC) · 2025 UK–Portugal Convention; separate entry and tax-dependent application dates
### 2025 UK-Portugal Double Taxation Convention — in force The Double Taxation Convention was signed in London on 15 September 2025. It entered into force on 29 December 2025. It is effective in the UK from: - 1 January 2026 for taxes withheld at source - 6 April 2026 for Income Tax and Capital Gains Tax - 1 April 2026 for Corporation Tax It is effective in Portugal from 1 January 2026 for taxes withheld at source and other taxes.
Publisher source ↗ · Retained evidence bodyRetrieved 2026-10-20T20:31:00.084Z · quote SHA-256
243df75082be36c36e6c3058faa9c2cc4c2b5bd9b169099891c92cf4ae73de04HM Revenue & Customs (HMRC) · 2025 Convention Article 28(4): prior 1968 treaty and 1961 transport agreement cease effects by tax; preserve historical reader, do not invent one universal termination date
- 4. The Convention between the United Kingdom of Great Britain and Northern Ireland and Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Lisbon on 27 March 1968 (“the prior Convention”) and the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Portugal for the avoidance of double taxation on income derived from sea and air transport signed at Lisbon on 31 July 1961 (“the Agreement”) shall cease to have effect in respect of any tax with effect from the date upon which this Convention has effect in respect of that tax in accordance with the provisions of paragraph 2 of this Article and the prior Convention and the Agreement shall terminate on the last such date. However, the prior Convention shall continue to have effect in respect of income arising before that date.
Publisher source ↗ · Retained evidence bodyRetrieved 2026-10-20T20:31:15.061Z · quote SHA-256
058fc4e5856e64cf9ec6725850d6813d2632e1714ef1a10d4abc0da407dfb119
Publisher-reported status only. Currentness and human legal approval remain unverified.
- Edition
- 1968 convention · historical source
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 1968-03-27
- Entry into force
- 1969-01-17
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.
Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
HMRC live page and country index mark 1968 not in force despite stale URL suffix in-force. 2025 text is retained separately.
Source authority, text completeness and currentness still require human review.
HMRC labels the 1968 convention “not in force” and lists the 2025 convention separately as in force. HMRC reports historical entry of the 1968 convention on 17 January 1969; that is not a replacement/end date. Article 28(4) of the separately retained 2025 source ties cessation of the prior convention’s effects to new-convention effects for the relevant tax. Do not invent one universal cessation date or treat the stale “in-force” URL suffix as current status. Keep historical text available for source and period-specific research.
Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.