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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Poland: Professors, teachers and researchers

The wording of Article 19 is such that a professor, teacher or researcher from Poland who visits the United Kingdom for the purpose of teaching or 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 Any exemption given for the first two years will not therefore be withdrawn if he remains in the United Kingdom after the end of the two year period. To qualify for the exemption, the individual must remain taxable in Poland on such remuneration.