Double Taxation Agreement - Agreement on the avoidance of double taxation with Poland

The Statutory Order introducing the Double Tax Convention between the UK and Poland was made on 14 December 2006. In respect of income tax, it will come into force on the date when both parties complete the necessary procedures, i.e. in the UK from 6 April following that date and in Poland from 1 January following that date.

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Further information:
The Double Taxation Relief (Taxes on Income) (Poland) Order 2006
Memorandum to the Draft Double Taxation Relief (Taxes On Income) (Poland) Order

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An article in Tax Bulletin 81 explained that employers who operate Modified PAYE for their tax equalised employees must re-apply under revised procedures before 6 April 2007. If this application deadline is not met, any modified arrangement governed by an earlier version of the procedure will be regarded as terminated with effect from the start of 2007/08.

Only employers that give the undertakings in an application made under the revised arrangement can apply for the new Modified NICs procedure. This procedure significantly reduces the administrative burdens that can arise when calculating and paying NICs in respect of tax equalised employees who come from abroad to work in the UK.

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Further information:
Modified PAYE for expatriate employees
Tax Bulletin 81

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