# Tax position and options This is what a delivered getax report looks like. A fictional UK-resident founder weighs staying in the UK against relocating to Cyprus or Portugal; each factual sentence carries a fact version, a source and an effective date, and the last line states how many claims the factuality check supported. Illustrative sample · fictional client. Report snapshot R-58c21f7a · fact versions as of 1 September 2026 · ≈ 10 min read · [Download the PDF](https://www.getax.io/sample-report.pdf). - 22/22 claims supported at the factuality gate - 22 claims across four scenarios, each bound to a fact version or derived from the profile - 20 source passages quoted, in English, Greek and Portuguese - 3 jurisdictions: United Kingdom, Cyprus, Portugal ## What this is - The structure, the citation keys and the evidence cards are the delivered format. The client profile is fictional; no client data appears here. - Every factual finding names a fact version from the getax fact base, current as of 1 September 2026, with its effective date where the law moves. - Every fact-backed finding carries its source passage verbatim, quoted in the language the authority published it in: English, Greek and Portuguese. - A relief whose conditions the client's answers do not establish is listed as conditions to verify, for the adviser to settle. ## The disclosed profile - Client: Edward Langley (fictional) - Residence: United Kingdom, tax resident - Occupation: Software founder; sold his company during the tax year - Realized gains: ≈ £600,000 on shares from the exit - Dividend income: From retained holdings; amount not disclosed - Real property: One residential rental property in the UK - Destination: Considering Cyprus and Portugal; no move date fixed - Prior foreign residence: Not disclosed - Family: Not disclosed ## Scope - The profile above is complete and accurate. Nothing has been assumed beyond it. - Rates and thresholds are those the cited fact versions carry as of 1 September 2026, including the UK capital gains rates that take effect from 6 April 2026. - In the relocation scenarios, UK tax residence is assumed to end cleanly. The timing analysis sits with the adviser; see out of scope. - No double-tax treaty relief has been modelled. UK–Cyprus and UK–Portugal treaty positions are not analysed. - No figures are quantified. There is no computation of liability under any scenario, in any currency. ## Out of scope - UK statutory residence timing: the statutory residence test, split-year treatment and the date residence ends. The report assumes a clean break and flags the timing for the adviser. - Treaty analysis: the UK–Cyprus and UK–Portugal double-tax treaties, including tie-breakers and relief on the retained property's income. - Pensions: UK pension savings, transfers, and their treatment in either destination. - Social security: UK National Insurance, Cyprus and Portugal contributions, and any coordination between them. - Immigration and the right to reside in either destination. - Corporate structuring: residence, management and control, and permanent establishment for anything the client retains or forms. - Anti-avoidance provisions in the three jurisdictions, including the UK temporary non-residence rules. - Quantification: no scenario is modelled in money. ## Scenario 1: remain UK resident The baseline the relocation scenarios are priced against. Staying put sets the reference numbers. Income tax reaches 45% above £125,140. Gains made from 6 April 2026 are charged at 18% within the basic income tax band and 24% above it, so most of a £600,000 gain sits at 24%. Dividends above the £500 allowance are taxed at 10.75%, 35.75% or 39.35% by band. These are headline statutory rates on the disclosed facts; nothing in this scenario depends on an unverified condition. ## Scenario 2: relocate, keep the UK property The exposures that remain after UK residence ends. Leaving does not detach everything. An interest in UK residential property stays within the UK capital gains tax charge after residence ends, so a later sale of the rental property is still a UK tax event. Inheritance tax at 40% above the £325,000 threshold and the 7-year gift rule shape the estate whichever destination is chosen. The regime that replaced non-dom treatment matters only if a later return to the UK is contemplated. ## Scenario 3: relocate to Cyprus Non-dom treatment and the securities-gains exemption. Special Defence Contribution reaches only residents who are also domiciled in Cyprus, so a non-dom pays none of it on dividends or interest until domicile is deemed after 17 of the last 20 years. Gains on shares and bonds are exempt from income tax, which matters for any further disposals from the retained holdings. General Healthcare System contributions are a separate charge at 2.65%, capped at €180,000 of annual income. The corporate rate is 15% from 1 January 2026 if a Cyprus company enters the picture. None of the eligibility conditions is established by the disclosed profile, and scenario 2's UK exposures apply in full. ## Scenario 4: relocate to Portugal The IFICI 20% rate and the foreign-income exemption. IFICI taxes qualifying category A and B income obtained in Portugal at 20% for ten years, and most foreign-source income is exempt while the regime holds. The demanding condition is the entity gateway: the activity has to sit in a Portugal-anchored employer or company, and the profile discloses none yet. Outside the exemption, dividends run at 28% and securities gains at 28%, with aggregation at general rates mandatory for holdings under 365 days where total income reaches the 48% top bracket. ## The factuality gate The check runs on every draft. Every factual sentence must bind to a validated fact version in the fact base; a sentence that cannot is flagged to the firm's reviewer, and the last line states how many were supported. - Rates and thresholds go stale at 90 days. A stale load-bearing fact is withheld, and the report says so instead of citing it. - The inventory is countable. Open any finding in the scenarios to see the fact version and the source behind it. Report R-58c21f7a · factuality gate: 22/22 claims supported. ## The specialists to consult - A UK tax adviser: to run the statutory residence analysis and fix the departure date, price each disposal against the 6 April 2026 rate change, and scope the estate's inheritance tax position. - A Cyprus adviser: to test non-dom status against the deemed-domicile rule and confirm which income categories the health-system contribution reaches. - A Portugal adviser: to settle the IFICI entity gateway, check the five-year non-residence condition, and meet the registration deadline in the year of arrival. No person qualified in UK, Cypriot or Portuguese tax law has reviewed this sample. In a delivered engagement, your firm's reviewer inspects and refines the draft in the console. getax provides decision support and does not provide licensed tax advice. A tax adviser qualified in each jurisdiction must review every conclusion before it is relied on.