UK Tax Guide for Polish Pensioners 2025/26 & 2026/27

Are you a Polish pensioner living in the UK — or do you receive a ZUS pension while living here?

Then this guide could save you hundreds of pounds in unnecessary tax, penalties and missed benefits.

Written by Izabela Stanita AAT, founder of Etaxpol Ltd in Tewkesbury, this 26-page guide covers everything Polish pensioners in the UK need to know about the 2025/26 and 2026/27 tax years — in plain, clear English.

What's inside:

• How to establish your UK tax residency status using the Statutory Residence Test (SRT)
• How to register with HMRC, get your UTR and set up Self Assessment
• UK income tax bands, rates and the Personal Allowance for 2025/26
• All tax reliefs available to pensioners — including Marriage Allowance and ISAs
• UK State Pension — amounts, NI years, Triple Lock, voluntary Class 3 top-ups
• What changes at age 66 regarding National Insurance
• How to declare your Polish ZUS pension correctly in Self Assessment (SA106)
• How to get a Certificate of Fiscal Residence to stop ZUS deducting Polish tax
• The Poland–UK Double Tax Treaty explained — which country taxes what
• Self Assessment deadlines, penalties and how to avoid them
• Benefits you may be entitled to — Pension Credit, Attendance Allowance, Winter Fuel Payment
• Rental income from UK and Polish property — how to declare both
• Capital Gains Tax and Inheritance Tax planning
• Making Tax Digital — what changes from April 2026
• How to correct missed years and claim back overpaid tax
• Full contacts, key dates table and glossary of tax terms
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Who is this for?

Polish men and women living in the UK who receive a UK State Pension, a Polish ZUS pension, or both — and anyone approaching retirement age who wants to get their tax right from the start.

About the author:

Izabela Stanita is an AAT-qualified accountant and founder of Etaxpol Ltd, a bilingual English/Polish accountancy firm based in Tewkesbury, Gloucestershire. With over 15 years of experience and 457+ clients served, she specialises in tax returns for Polish people living in the UK.