johnb121
11 Apr 2014
Law / Poles going to live in the UK or elsewhere and their tax residency status? They pay tax to Poland? [15]
Non-contemporanious tax years are the bane of the tax adviser and the dual resident. The simple answer is that each country looks at your position according to its own laws, then consults the double tax treaty, but then you get a major complication if the two "years" are different. But the result will be that you will/will not be resident in the UK for a UK tax year or in Poland for a Polish tax year. It makes is extremey difficult to generalise. Throw in domicile and you have a whole tax adviser's career!
Non-contemporanious tax years are the bane of the tax adviser and the dual resident. The simple answer is that each country looks at your position according to its own laws, then consults the double tax treaty, but then you get a major complication if the two "years" are different. But the result will be that you will/will not be resident in the UK for a UK tax year or in Poland for a Polish tax year. It makes is extremey difficult to generalise. Throw in domicile and you have a whole tax adviser's career!