FAQ

Questions from Poles in the UK - tax, business and returning to Poland

The 20 questions that Poles in the UK ask us most often - about LTD companies, self-employed status, HMRC, Companies House and returning to Poland. Short and to the point. Didn't find your answer? Call us and we'll talk it through in Polish.

Business in the UK: LTD company and self-employed

Yes. A person living in Poland can set up and run an LTD company. However, you need to be careful about the place of management - if you actually manage the company from Poland, the Polish tax office may tax it as a Polish company.

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The official fee for registering a company online is £100. On top of that come the annual confirmation statement (£50) and accounting and filing costs.

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Self-employed is simpler to start with and cheaper to administer. At higher incomes, an LTD company often results in lower taxes thanks to a combination of salary and dividends, and it also protects your personal assets. It is best to calculate both options for your income.

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The online return for the 2025/26 tax year must be filed and the tax paid by 31 January 2027. The paper version has a deadline of 31 October. The UK tax year runs from 6 April to 5 April.

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From 6 April 2026, self-employed people and landlords with income above £50,000 must keep digital records and send a quarterly report to HMRC. From April 2027 the threshold falls to £30,000, and from April 2028 to £20,000.

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A UTR (Unique Taxpayer Reference) is a 10-digit taxpayer number issued by HMRC. You receive it after registering as self-employed or after registering a company for Corporation Tax. It is needed to file tax returns.

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Taxes and deadlines

In the 2026/27 tax year the personal allowance is £12,570. For income above £100,000 the personal allowance is gradually reduced.

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Corporation Tax is 19% on profits up to £50,000 and 25% on profits above £250,000. Between these amounts marginal relief applies, so the effective rate rises gradually.

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VAT registration is compulsory when your turnover over the last 12 months exceeds £90,000, or when you expect to exceed this threshold within the next 30 days. You can also register voluntarily.

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Yes. From November 2025, directors and persons with significant control (PSCs) must verify their identity with Companies House. Directors of existing companies do this at the next confirmation statement - the transition period ends in November 2026.

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Returning to Poland

It depends on your tax residence. If you are a Polish tax resident, you declare your worldwide income in Poland, including income from the UK. The double taxation treaty ensures that the same income is not taxed twice.

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Not always. An LTD company can continue to operate, but you need to be careful about the place of management and the CFC rules. A self-employed business is usually closed, because it is tied to the place where you work.

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It is a PIT exemption on income from employment and business activity of up to PLN 85,528 per year for 4 years, for people who return to Poland after living abroad for at least 3 years. It does not exempt you from Social Insurance Institution (ZUS) contributions.

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Yes. Years of work in the UK count towards the UK State Pension - at least 10 years of contributions are needed to receive it. Periods of work in the UK and in Poland are added together when determining entitlement to benefits.

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Closing a business, status and accounting

A company with no debts that has not traded in the last 3 months is closed by voluntary strike-off - the DS01 application online costs £13. Beforehand, you need to file the final accounts, settle taxes and distribute the funds.

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It is an inactive company - it exists but does not carry on any business. It files simplified accounts and a confirmation statement. It is an option for people who want to return to business in the future.

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Yes. The Home Office automatically converts pre-settled status into settled status, among other things on the basis of HMRC data. Missing tax returns may mean the system does not see your residence. On immigration matters you should consult a qualified adviser, and we help to put your tax filings in order.

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You simply authorise the new firm as your agent with HMRC and pass on the Companies House login details. We take over the documents from your previous accountant and make sure no deadline is missed.

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Most commonly, a low director's salary is combined with a dividend. A dividend can only be paid out of profit after tax. The first £500 of dividends per year is tax-free, and above that the rates are lower than those on salary.

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Yes. We work remotely with clients from across the UK and from Poland. You send documents online, and contact is in Polish - by phone, email or messenger.

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