PL - UK treaty art 17

It is a question about understanding of the phrase " lump sum". Can lump sum be plural, as in Uncrystallised funds pension lump sums (UFPLS)? ( I am aware that this agreement can be changed in future) (it is not a question about a double taxation, I know that tax already paid can be deducted) On my retirment I plan to be a few years in UK, and later in PL.I understand that while in UK, I will pay tax from my PL gov pension, and I need to add it to my UK pension and UK Lump sum to calculate tax, but I DO NOT need to add PL Lump sum - I can just omit it for UK taxman. While at PL, I will still pay tax in UK on UK Lump sum, but I do not need to add UK pension to calculate tax, which will be taxed only by PL. I mean just lump sums - with no fixed term or amount. Am I right ?

Hi,
Please clarify PL and which country's DTA you are referring to.
Thank you.

PL -Poland UK - United Kingdom DTA - not sure, according to Google it is something for companies, which I do not own. Tax Resident - United Kingdom in the first part, Poland in the second part I will have - pension from Poland, workpension lump sum (or sums) from Poland, would have salary (as employee) from England, and lump sum(s) from England. It is the first part. I understand that Polish pension, English salary and English lump sum(s) must be added to calculated tax in UK, "(1) Subject to the provisions of paragraph (2) of Article 18 of this Convention, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State, shall be taxable only in that State." and I do not need to declare workpension lump sum(s) taking at Poland as: "(2) Notwithstanding the provisions of paragraph (1) of this Article, a lump sum payment derived from a pension scheme established in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in the first-mentioned State." Everything looks simple, but plural of lump sum. In Polish wersion there is wording something as :"lump sums which ARE taken". Second part - I am the resident at Poland, not working anymore even remotedly, but taking English pension instead. now everything but lump sum(s) from England must be declared and tax paid at Poland and lump sum(s) is taxed at United Kingdom without adding English pension. Hope more clearly now.

Hi answerpls

If you are UK resident then what you have referred to is correct.
However, you state that you are now resident in Poland so it is the English income that you would need to consider.  
To claim rleief you would need to submit an exemption form - Double Taxation: Treaty Relief (Form DT-Individual)

Thank you

Thank You. So mentioned previously DTA was about Double Taxation ?! even if not, thanks for a link.