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HMRC internal manual

Double Taxation Relief Manual

DT: Philippines: double taxation agreement, Article 20: Teachers


An individual who, at the invitation of a university, college, school or other similar recognised educational institution in one of the Contracting States, visits that Contracting State for a period not exceeding two years solely for the purpose of teaching at such educational institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in any remuneration for such teaching in respect of which he is subject to tax in-the other Contracting State.