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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Poland: Relief from Polish tax

No special forms are available for the purpose of claiming relief from Polish tax under the agreement.

To obtain exemption from, or a reduction in, Polish taxation in accordance with the agreement, a valid certificate of residence should be sent to the entity making the payment, prior to the payment of the income. If the certificate is not sent until after the payment has been made, tax will have been withheld in accordance with Poland’s domestic legislation and the benefits of the treaty can only be obtained through a refund.

Overpaid tax is refunded upon application in the Polish language to the relevant tax office which collected the tax withheld.

When making the application, the claimant will need to indicate:

  • The name and address of the taxpayer (the claimant)
  • The name and address of the entity that withheld the tax
  • The type of income that suffered tax
  • The amount of tax overpaid

A certificate of United Kingdom residence will also be required to confirm that the claimant is entitled to the benefits of the treaty.