Moving back to Poland from the UK: what to sort out before and after

In short

• Moving back to Poland from the UK means several separate notifications: in the UK, HMRC (form P85 or the “residence” section of Self Assessment, depending on your situation) and the offices that pay your benefits; in Poland, registering your address (meldunek).
• P85 lets HMRC work out whether you are owed a tax refund for the year you leave (as of November 2026, GOV.UK).
• You cannot claim back the National Insurance you paid in the UK; since 6 April 2026 the rules for voluntary contributions for time abroad have been different (as of November 2026, GOV.UK).
• In Poland, register your address no later than the 30th day after you move in (as of November 2026, gov.pl — address registration). You report your return within 30 days only after a stay abroad of more than 6 months that you reported to your gmina (local council) (as of November 2026, gov.pl).
• The return relief (ulga na powrót) exempts income up to PLN 85,528 a year from Polish personal income tax (PIT) for 4 years, if you meet all the conditions (as of November 2026, podatki.gov.pl).

What to sort out in the UK before you leave

The official sources list these matters (as of November 2026, GOV.UK):

1. HMRC. Tell HMRC when you leave the UK permanently, or go to work abroad full-time for at least one full tax year (6 April to 5 April the next year). You do not need to report holidays or business trips.
2. Benefits. Tell Jobcentre Plus or the office that pays your benefit, and HMRC.
3. Council Tax. Tell your local council so you stop paying it.
4. Certificate of residence. For the return relief you need a certificate of residence or other proof of where you lived for tax purposes; the HMRC helpline can confirm your UK tax status (number at the end).
5. UK bank account. Keep it open until you receive your tax refund.
6. Belongings and parcels. Customs and declarations are covered in our guide to parcels from the UK to Poland.

How to tell HMRC you are leaving: P85 or Self Assessment

The route depends on whether you usually complete a Self Assessment tax return (as of November 2026, GOV.UK).

If you do not usually complete Self Assessment, fill in form P85 (GOV.UK):

1. Check your P45 for “details of employee leaving work” (your employer issues it, or Jobcentre Plus if you claimed Jobseeker’s Allowance). Include Parts 2 and 3 of your P45, if you have one.
2. Claim online or use form P85. HMRC asks, among other things, whether you will spend time in the UK over the next 3 years. After claiming online you get a reference number to track your claim.
3. If you have not left the UK yet, print your claim and post it to: Pay As You Earn, HM Revenue and Customs, BX9 1AS.

If you file Self Assessment, report the move in the “residence” section (form SA109) and send it by post: you cannot tell HMRC you are leaving through its online services. The deadline for a paper return is 31 October. GOV.UK’s guide to leaving the UK also requires P85 if you will work abroad full-time for a UK-based employer for at least one full tax year; confirm the procedure that applies to you with HMRC.

National Insurance and tax in the UK after you leave

National Insurance. You cannot claim back National Insurance paid in the UK when you leave permanently (as of November 2026, GOV.UK). The rules for voluntary contributions after leaving, rates and forms are covered in our guide to pensions in the UK and Poland.

Tax. If you are non-resident, you do not pay UK tax on income or gains you get outside the UK; you may be non-resident from the day after you leave, depending on your situation and “split year treatment” (GOV.UK). You can still be taxed on UK income, such as rent from a UK property, and you will usually need to file Self Assessment; as a non-resident you cannot report income through HMRC’s online services (GOV.UK). Filing in Poland and tax residence are in our guide to Polish PIT and working in the UK.

UK benefits after you leave

The rules depend on the benefit (as of November 2026, GOV.UK):

• Telling the benefit office. Not telling the office that pays your benefit you are going abroad, even for a visit, is benefit fraud.
• Universal Credit. If you go abroad temporarily, you can keep getting it for one month. You cannot get it if you move abroad permanently.
• New Style Jobseeker’s Allowance (JSA). You may get it in the European Economic Area (EEA) or Switzerland for up to 3 months if you meet the conditions, including: registering as a jobseeker at least 4 weeks before you leave, and being covered by the Withdrawal Agreement.
• Child Benefit. Report a change to HMRC if, among other things, you intend to go abroad for more than 8 weeks, or you or your partner intend to move abroad for more than a year (GOV.UK).

Registering your address, driving licence and health insurance in Poland

Registering your address (meldunek). If you return from abroad without a registered address in Poland, you need to register (as of November 2026, gov.pl):

1. Register as a permanent resident or, if you live temporarily at one address for more than 3 months, as a temporary resident; the deadline is the 30th day after you move in.
2. Register at the gmina office for the area where you live, or online. Since 1 January 2026, online registration is only through e-Doręczenia (the Polish electronic delivery system).
3. At the office you need the registration form and an identity card or passport; the owner of the property (or another party with a legal title to it) confirms your stay on the form.
4. Registering your address is free. A temporary registration certificate costs PLN 17; it is free when the online system registers you automatically. If you have no PESEL (the Polish national identification number), you get one when you register.

Reporting your return (gov.pl). After a stay abroad of more than 6 months that you reported to your gmina office, you have 30 days from your return to report it. If you reported leaving Poland permanently, you do not report your return: you simply register as a permanent or temporary resident.

Driving licence (gov.pl). A foreign driving licence is exchanged for a Polish one after you have lived in Poland for at least 185 days. A valid British licence issued by 31 December 2020 does not have to be exchanged and stays valid in Poland for the period it was issued for; for a later licence, check with the county office (starostwo). Issuing a licence costs PLN 100.

Health insurance (NFZ). How you are insured depends on your situation; voluntary insurance requires you to live in Poland (as of November 2026, NFZ). The standard minimum monthly contribution for October to December 2026 is PLN 844.77. For an insurance gap of 3 months to a year, the standard additional fee is at least PLN 1,877.26; separate rates and exemptions apply to some groups, so confirm your contribution and any additional fee with your regional NFZ (National Health Fund) branch. The NFZ page on Brexit, written for UK citizens living in Poland, advises getting form E104/UK from the NHS, which the NFZ says exempts you from the fee for the gap (NFZ).

Return relief: who can use it

The relief is for people who moved their home to Poland after 31 December 2021 and meet the conditions of the PIT Act (as of November 2026, podatki.gov.pl). You must meet all of these conditions:

1. As a result of the move, you became a Polish tax resident.
2. You did not live in Poland for the 3 calendar years immediately before the year of the move, or in the year of the move up to the day before you moved.
3. You hold Polish citizenship, a Pole’s Card (Karta Polaka) or citizenship of another EU or EEA state or Switzerland. Alternatively, you lived continuously for at least 3 years in, among other places, the United Kingdom, or in Poland for at least 5 calendar years before that three-year period. For the alternatives based on previous residence, the qualifying period comprises the three calendar years immediately before the year of your move, plus the period from the start of the year of your move to the day before it.
4. You have a certificate of residence or other proof of where you lived for tax purposes.
5. You have not yet used this exemption, in whole or in part.

The relief runs for 4 consecutive tax years, from the year of the move or the following year, and covers, among other things, income from employment and from a business (not from management contracts or agreements to manage a business). Income up to PLN 85,528 a tax year is exempt; this is a combined limit with the reliefs for young people, working seniors and families with 4+ children.

Your employer can apply the relief during the year based on your declaration (also on form PIT-2, part G); a relief not applied during the year can be claimed in your annual return.

Unemployment benefit in Poland after returning from the UK

Which rules apply depends on when you worked or lived in the UK (as of November 2026, gov.pl). For people who worked or lived in the UK on 31 December 2020 (the Withdrawal Agreement), EU Regulation 883/2004 still applies. The EU–UK Trade and Cooperation Agreement regulates the entitlements of people who had never worked or lived in the UK before 31 December 2020; it includes unemployment benefits, and under it periods are added together only if your last job was in Poland. In other situations, ask the labour office or the ministry helpline.

PDU1 certificate. HMRC issues a PDU1 certificate to support an unemployment benefit claim in the EU, Norway, Iceland, Switzerland and Liechtenstein (GOV.UK). You apply online (deadlines and waiting time in the questions below). HMRC’s page does not distinguish between people covered by the Withdrawal Agreement and others.

Registering in Poland. You report to the county labour office (powiatowy urząd pracy) (gov.pl); you can register online (praca.gov.pl) with a qualified signature or a trusted profile (profil zaufany), and a decision comes within 7 days. This gov.pl page (last updated 24 January 2020) says nothing about work abroad, so we do not give a deadline for registering after returning from the UK or how long the benefit is paid. Confirm both with the labour office or the ministry helpline (number at the end).

Frequently asked questions

How do I get my tax refund once I live in Poland?

HMRC works out itself whether you are owed a refund for the year you leave (as of November 2026, GOV.UK). It can pay it to you or to someone else on your behalf (a “nominee”), as a payable order to be paid into a bank account in your or your nominee’s name. HMRC only sends cheques within the UK and will not pay any fees to convert the refund or transfer it abroad. Cheaper ways of sending money to Poland are in our guide to money transfers to Poland.

Will I lose settled or pre-settled status if I leave?

A long absence may cause you to lose settled or pre-settled status; before leaving, check the rules that apply to your circumstances (as of November 2026, GOV.UK). See our guide to the EU Settlement Scheme for details.

When can I apply for a PDU1 certificate and how long does it take?

You can only apply for a PDU1 certificate if you are already living outside the UK or plan to move within the next 2 weeks (as of November 2026, GOV.UK). It can take up to 6 weeks to process the application and post the certificate.

Where to get help

• HMRC, Income Tax (GOV.UK): 0300 200 3300, from outside the UK +44 135 535 9022, Monday to Friday 8am to 6pm, closed on bank holidays (as of November 2026). You can ask this helpline for proof of your UK tax status (for example, a certificate of residence).
• National Revenue Information (Krajowa Informacja Skarbowa) (podatki.gov.pl), tax and customs information: 22 330 03 30.
• Helpline of the Ministry of Family, Labour and Social Policy (gov.pl): +48 222 500 108, working days 8:15am to 4:15pm.
• NFZ helpline (NFZ): 800 190 590, 24 hours a day. You confirm your right to treatment with your PESEL number and an identity document.