Kamil

Hello, I have arrived to the UK on 01-09-2022, ceased my employment with polish employer on 30-08-2022 1) I received late payment of my polish employment, on 15-09-2022. Do I need to declare this income as foreign in SA109 under DTA in HS302 table in point 3c using article 14 of DTA agreement between PL and UK? If I do that, then should I declare it as well in SA106 page 6 (F6)? Or maybe I can exclude it from my self-assessment as it relates to employment in PL which finished before my arrival to the UK? 2) For polish taxation year (2022: 1-01-2022 - 31-12-2022) I had to declare my UK employment income between 01.09.2022 - 31.12.2022 and I paid tax for my UK income to polish tax authorities. Note, I have already paid tax for my UK employment income to the HMRC. As I have been been double taxed for my UK employment income (in PL and UK), can I claim it back in my self-assessment? If I can, then should I fill-in only SA106 and declare it there, or should I include it as part of SA109, HS302 and provide reference to article 14 of DTA agreement between PL and UK? Thank you in advance for your support. Regards 

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