Are you returning from England to Poland and unsure what to do with your company, taxes and pension? We will help you establish your residency, claim the return relief and decide whether to close your LTD company or keep it running. In Polish, on both sides.
Not always. An LTD company can continue to operate while you live in Poland - but it has to be set up properly. If you manage it from Poland, the Polish Tax Office (urząd skarbowy) may decide that its place of management is in Poland and tax it like a Polish company. On top of that, there are the rules on controlled foreign companies (CFC).
Self-employed activity is tied to the place where you work - after you move, it is usually closed with HMRC and a new business is opened in Poland.
You are a tax resident where you have your centre of vital interests (family, home, assets) or where you spend more than 183 days a year. From that point you report your worldwide income in Poland, including income from the UK. The double taxation agreement between Poland and the United Kingdom sets out which country has priority for a given type of income.
In your final Self Assessment return you indicate that you have left the UK. In many cases the tax year is divided into a UK part and an overseas part (split year), so income after you leave is not taxed in the UK.
| Option | When it makes sense |
|---|---|
| Keep it running | the company has clients and a director in the UK or genuinely operates in the British market |
| Make it dormant | you plan to return to business in the UK, but are not trading for now |
| Close it (strike off) | the company is no longer needed - see closing an LTD company |
You claim the relief in your PIT return in Poland. You need documents confirming your previous place of residence abroad - for example, a certificate of residence from HMRC or other evidence. We help you gather them.
Years of work in the United Kingdom count towards the UK State Pension. It is worth getting a forecast from GOV.UK and checking whether it pays to make up missing years with voluntary contributions. You can read more in the article Returning to Poland? UK company, residency and return relief.
The information on this page is of a general nature. We review each situation individually before any decision is made.
Not always. An LTD company can continue to operate, but if you manage it from Poland, the Polish Tax Office (urząd skarbowy) may decide that its place of management is in Poland and tax it there. That is why, before you return, it is worth deciding whether to keep the company running, make it dormant or close it.
It is a PIT exemption on income from employment, commissioned work and business activity of up to PLN 85,528 per year for 4 consecutive years. It is available to people who move their residence to Poland after living abroad for at least 3 years. It does not exempt you from Social Insurance Institution (ZUS) and health insurance contributions.
From the day you become a Polish tax resident - when your centre of vital interests moves to Poland or you spend more than 183 days a year in Poland. From that point you report your worldwide income in Poland.
You file a Self Assessment return for the year of departure. In many cases the year is divided into a UK part and an overseas part (split year), and income after you leave is no longer taxed in the UK.
No. Years of work in the UK count towards the UK State Pension. You need at least 10 years of contributions to receive it. Missing years can sometimes be made up with voluntary contributions, even while living in Poland.
Yes. Together with Global Accounting we set up and run sole proprietorships and companies in Poland, so we can look after you on both sides in one place.
Book a free consultation - we'll answer your questions and propose a solution tailored to your goals.