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HMRC internal manual

Double Taxation Relief Manual

Korea: Teachers and research workers

Under Article 20 of the agreement, a teacher or researcher from Korea will be exempt from United Kingdom tax on his remuneration for teaching or research for a period not exceeding two years from the date of his first arrival in the UK to teach or undertake research. But the exemption is available only if: (a) his visit to the UK does not exceed two years and (b) he remains taxable in Korea on the remuneration he earns in the United Kingdom.

See also DT1935 onwards and refer any case of difficulty to Employment Income, Technical.