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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Poland: Agreement

A comprehensive agreement (SI 2006/3323) entered into force on 27 December 2006 and has effect

  1. 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.

  1. 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.