HMRC publish synthesised text of the MLI and the UK-Poland Double Tax Treaty

Released 06 December 2018

HMRC have published synthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention.

The 2006 Poland-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI). The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

1 January 2019 for taxes withheld at source;

1 April 2019 for corporation tax;

6 April 2019 for income tax and capital gains tax;

1 April 2019 for all other taxes levied by Poland for taxable periods beginning on or after that date.

View the Synthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention - in force.

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