Ziutek 9 | 160 25 Jan 2017 #1I am considering becoming tax-resident in Poland. As I receive rental income from a property in the UK, the tax situation isn't completely clear to me. As I understand it:- I would continue to be liable for income tax in the UK because rental income is always taxed in the jurisdiction in which it was earned. As a UK citizen, I would be entitled to keep my personal allowance even though resident elsewhere.- Owing to the double-taxation treaty between the UK and Poland, I would not then be liable to pay income tax again in Poland.However, since the rental income falls below the personal tax allowance threhold, I will not actually pay any UK tax. How would this then be treated by the Polish tax authorities? Will they simply ignore it on the basis that I have fulfilled my UK obligations? Or will they consider the fact that I didn't make an actual payment grounds to impose Polish income tax?Any help would be gratefully received!