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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Mauritius: professors: teachers: research workers

 

The wording of Article 21 in the agreement is such that a professor, teacher or research worker from Mauritius 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 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 Any exemption given for the first two years should not therefore be withdrawn if he remains in the United Kingdom after the end of the two years.