Skip to main content

This is a new service – your feedback will help us to improve it.

  • Double Taxation (Poland)

    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 

    Admin name removed