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New income tax treaty between United Kingdom and Poland enters into force

24 February 2007

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Treaty Development

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United Kingdom-Poland

On 29 December 2006, HMRC announced that the new income tax treaty between the United Kingdom and Poland, signed on 20 July 2006, entered into force on 27 December 2006. In Poland, the treaty generally applies from 1 January 2007. In the United Kingdom, it generally applies from 1 January 2007 for withholding tax purposes, from 1 April 2007 for corporation tax purposes and from 6 April 2007 for other tax purposes. From these dates, the new treaty generally replaces the current UK-Poland income tax treaty of 16 December 1976.