In future B5G/6G wideband communication systems, non-linear signal distortion caused by the impairment of transmit power amplifier (PA) can severely degrade the communication performance. The performance impact is especially significant when uplink users share the wireless medium using Non-orthogonal Multiple Access (NOMA) scheme. This is because the successive interference cancellation (SIC) information decoding technique of NOMA cannot eliminate the interference caused by the PA non-linear distortion, such that the decoding of each user will suffer from the aggregate distortion noise of all the uplink users. In this paper, we study the impact of PA non-linear distortion on the performance of uplink NOMA. In particular, we first establish a new PA distortion signal model based on real-world measurements, where the distortion noise power is a polynomial function of PA transmit power, instead of a simplified linear function in most existing studies. Under the proposed signal model, we then accurately characterize the capacity region of a two-user uplink NOMA by optimizing the user transmit power. We show that the polynomial distortion noise power significantly shrinks the achievable capacity region of NOMA. This indicates that existing studies may have overestimated the communication performance of NOMA in practical wideband systems. Besides, the non-linear noise power also leads to a rather different optimal power allocation strategy to attain maximum throughput. Simulation results show that, for a PA following the polynomial distortion noise power model, the proposed optimal power allocation method achieves on average 12.2% higher sum throughput than that obtained from ideal PA model. Overall, our results demonstrate the importance of accurate PA distortion modeling to the performance of NOMA and provide an efficient power allocation method to attain the optimal performance.