Jamaica: Professors, teachers and research workers
Under Article 17, a professor, teacher or research worker from Jamaica who visits the United Kingdom for the primary purpose of teaching or engaging in research is exempt from United Kingdom tax on his remuneration for a period of not exceeding two years from the date of his arrival, even though he may stay here for more than two years. Any exemption given for the first two years should not therefore be withdrawn if he remains in the United Kingdom after the end of the two year period.
Many temporary teachers from Jamaica are recruited through specialist agencies. This can be accepted as meeting the criterion of “at the invitation of that other Contracting Government or of a university or other recognised educational institution …” even though, at the time of recruitment, the school they will teach at is not known.