A comprehensive agreement (SI 2006/3323) entered into force on 27 December 2006 and has effect
- In the United Kingdom for
i) taxes withheld at source, from 1 January 2007,
ii) income tax and capital gains tax from 6 April 2007,
iii) corporation tax from 1 April 2007.
- In Poland from 1 January 2007.
A previous agreement applied until those dates.
If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Poland” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/poland-tax-treaties