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HMRC internal manual

Double Taxation Relief Manual

Latvia: Professors and teachers

Article 21 provides that a visiting teacher from Latvia will be exempt from United Kingdom tax on his remuneration from teaching or research at a university, college or other recognised educational institution, for a period not exceeding two years from the date of his first visit to the United Kingdom for that purpose (Article 21(1)).

The Article only applies, in the case of research, where the research is undertaken in the public interest (Article 21(2)).