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HMRC internal manual

Double Taxation Relief Manual

Lithuania: Teachers


Article 21 provides that a visiting teacher or researcher from Lithuania will be exempt from UK 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 UK for that purpose (Article 21(1)).

The Article only applies, in the case of research, where the research is undertaken in the public interest and not primarily for the benefit of some other private person (Article21(2)).