Polish PIT when you work in the UK: residence, PIT-36 and relief

In short

• Polish PIT and working in the UK depends on tax residence. A Polish tax resident (with the centre of vital interests in Poland, or more than 183 days in Poland in the tax year) declares all income in Poland, including UK income. A non-resident declares only income from Poland (as of November 2026, podatki.gov.pl).
• Since 1 January 2020, Poland has applied the proportional deduction method to income from work in the UK: you deduct the tax paid in the UK from your Polish tax, within a limit (podatki.gov.pl).
• Polish tax residents generally file PIT-36 with PIT/ZG, even without other Polish income; see the table below for exceptions.
• Abolition relief (ulga abolicyjna) is generally capped at PLN 1,360 (annex PIT/O); the exception for certain income from work outside the land territory of states is explained below (podatki.gov.pl). You file the return between 15 February and 30 April of the following year.
• If your situation is unclear, ask the Polish National Tax Information service (Krajowa Informacja Skarbowa, KIS) and HMRC (contacts at the end).

Are you a Polish tax resident or a UK resident?

Poland (as of November 2026, podatki.gov.pl). You are a Polish tax resident if you have the centre of your personal or economic interests (centre of vital interests) in Poland, or you spend more than 183 days in Poland in the tax year. A resident declares all income in Poland, whichever country it comes from, taking the double taxation treaty into account. A non-resident declares only income earned in Poland, if the treaty gives rise to that obligation.

UK (GOV.UK). UK residence usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year). You are a UK resident if you meet one or more of the automatic UK tests (for example 183 days or more in the UK in the tax year) or the sufficient ties test, and you do not meet any of the automatic overseas tests (for example fewer than 16 days in the UK, or fewer than 46 days if you were not a UK resident for the 3 previous tax years).

Resident in both countries. If both countries treat you as their resident, residence is decided under Article 4 of the UK-Poland treaty (GOV.UK), using these criteria in turn:

1. the country where you have a permanent home; if you have one in both, the country with which your personal and economic ties are closer (centre of vital interests);
2. if the centre of vital interests cannot be determined, or you have no permanent home in either country: the country where you habitually live (habitual abode);
3. if you habitually live in both countries or in neither: the country of which you are a national;
4. if you are a national of both countries or of neither: the tax authorities of both countries settle the question by mutual agreement.

If your situation is unclear, settle your residence with KIS and HMRC.

How Poland taxes income from work in the UK

The 2006 double taxation treaty (Journal of Laws 2006, item 1840) was modified by the multilateral instrument (MLI) (as of November 2026, GOV.UK, podatki.gov.pl).

Where work is taxed. Pay for work done by a resident of one country is taxed only there, unless the work is done in the other country. In that case it may also be taxed in the other country (Article 14, subject to Articles 15, 17, 18 and 19 of the treaty, GOV.UK). It is taxed only in the country of residence if all three conditions are met: your stay in the other country does not exceed 183 days in total in any 12-month period beginning or ending in the tax year; the pay is paid by or on behalf of an employer who is not a resident of the other country; and the pay is not borne by a permanent establishment that the employer has in the other country (podatki.gov.pl). If any condition fails, it may be taxed in both.

How Poland avoids double taxation. Under the MLI changes, Poland deducts from the Polish resident's tax an amount equal to the tax paid in the UK, but no more than the part of the Polish tax that relates to income that may be taxed in the UK (Article 22, GOV.UK). For the UK, the changed method applies from 1 January 2020 (podatki.gov.pl).

The proportional deduction method in practice. You deduct the tax paid abroad only up to the part of the Polish tax that falls proportionally on the foreign income. An example from the Ministry of Finance (amounts in złoty, no country given):

How to file a Polish PIT return for work in the UK, step by step

The steps are given by the Ministry of Finance for income from work abroad (podatki.gov.pl, as of November 2026). Which form to use:

1. Work out your income. Reduce gross income in foreign currency by an amount equal to 30% of the daily allowance (dieta) for each day of your stay abroad on which you were employed. The size of the allowances is set by a regulation of 29 January 2013; the Ministry's page does not give the amount for the UK.
2. Convert to złoty at the National Bank of Poland (NBP) average rate from the last working day before the day you received the income, apply the exemptions you are entitled to and deduct the allowable costs of earning income.
3. File the return in Twój e-PIT in the eUrząd Skarbowy (e-Tax Office) service (podatki.gov.pl). If e-PIT shows PIT-37, choose “Zmień na PIT-36” (“Change to PIT-36”, top right), pick the country and add the income in the section “Dochody uzyskane za granicą” (income earned abroad); the PIT/ZG annex is added automatically. You can also use the e-US app, e-Deklaracje, or paper (at a tax office or by post).
4. Deduct abolition relief, if you are entitled to it (next section).
5. Meet the deadline: from 15 February to 30 April of the year after the tax year (for 2026: 15 February to 30 April 2027, an application of this rule).

We cover UK tax and Self Assessment in our guides to income tax in the UK and Self Assessment step by step.

Abolition relief: who can deduct it and how much

Abolition relief (ulga abolicyjna; as of November 2026, podatki.gov.pl):

• Who. A Polish tax resident who has certain foreign income to which the proportional deduction method applies. The relief covers, among other things, income from employment and from a business (taxed on the tax scale, at the flat rate or under the lump-sum regime).
• How much. The relief is the difference between tax calculated under the proportional deduction method and tax calculated under the exemption with progression method. Under the latter, income earned abroad is excluded from the tax base in Poland. From the 2021 return, the relief is capped: the deduction cannot exceed PLN 1,360. The cap does not apply to, among other things, income from employment, but only if the work is done outside the land territory of states, so ordinary work on land is subject to the cap. The sources give no worked examples for the UK.
• How. You deduct the relief from the tax. You show it in the return and attach the PIT/O annex (information on deductions).

The details are in the tax explanatory notes of 10 August 2021.

Certificate of residence: HMRC and the Polish tax office

The HMRC certificate (GOV.UK, as of November 2026) is used to claim tax relief in another country when you pay tax on foreign income in the UK, and it confirms to the foreign tax authority that you are a UK tax resident. Conditions: you are a UK resident and the UK has a double taxation agreement with the country concerned. HMRC will not issue a certificate if you are not entitled to treaty benefits, and the foreign authority decides whether relief from foreign tax is granted. In the online application you give, among other things, the agreement, the country, the type of income and the period you need the certificate for (you cannot request a future date). If you have not yet filed Self Assessment for that period, you give the number of days you spent in the UK, and if it was fewer than 183 days, you explain why you are UK resident under the Statutory Residence Test. The page does not say how long HMRC takes to issue a certificate.

The Polish tax residence certificate (podatki.gov.pl, as of November 2026). You apply at the tax office (urząd skarbowy) or online through eUrząd Skarbowy or the eUS app. Through eUrząd Skarbowy or eUS it is free, while a paper application or one sent through e-Doręczenia (e-Delivery) costs PLN 17 in stamp duty. Within 7 days of applying you receive the certificate or a decision (for example, refusing to issue it).

What if you are a UK resident, not a Polish one?

If you are not a Polish tax resident, you declare in Poland only income earned in Poland, so you do not declare UK income in Poland (as of November 2026, podatki.gov.pl). If you must report Polish income in a UK Self Assessment return, enter it in the ‘foreign’ section. If this means you need to register for Self Assessment, tell HMRC by 5 October following the tax year in which you earned the income. Confirm your reporting obligations with HMRC (GOV.UK). You usually claim tax paid abroad as Foreign Tax Credit Relief (GOV.UK, GOV.UK).

Frequently asked questions

Does abolition relief cover a UK pension, or apply to a non-resident?

No. You can claim the relief only as a Polish tax resident, and a pension is not among the income to which the relief applies (as of November 2026, podatki.gov.pl). For a UK pension after moving to Poland, see our guide to the State Pension in the UK and Poland, and for the formalities of moving back, our guide to moving back to Poland from the UK.

Can I file jointly with my spouse or as a single parent?

For income from work abroad you can file jointly with your spouse or as a person raising a child alone, if you meet the conditions in the PIT Act (podatki.gov.pl, as of November 2026). The Ministry's pages name Polish residents and people resident in another EU or EEA state or in Switzerland (with additional conditions). They do not mention the UK, so in that situation ask KIS.

Do I have to pay tax advances in Poland?

If you are staying abroad temporarily and earning income from work done there, you must pay income tax advances of 12% of that income. You pay the first one by the 20th day of the month after the month you return to Poland, deducting proportionally the tax paid abroad. If the advance payment falls due after the end of the tax year, pay the tax by the deadline for filing the return (as of November 2026, podatki.gov.pl).

Where to get help

Contact details (as of November 2026):

• KIS (podatki.gov.pl): 22 330 03 30 (mobiles), 801 055 055 (landlines), +48 22 330 03 30 (from abroad). Advisers speak Polish and calls are recorded. Tax information: Monday to Friday 8:00–18:00. Individual tax returns: Monday 8:00–18:00, Tuesday to Friday 8:00–15:00. There is also a chat and a form (podatki.gov.pl).
• 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. Have your National Insurance number with you. The line covers, among other things, proof of your UK tax status, for example a certificate of residence.
• HMRC, Self-employment and Income Tax (GOV.UK): 0300 200 3300; textphone 0300 200 3319.