DT16056 - Romania: Professors, teachers and research workers

The wording of Article 22 is such that a professor, teacher or research worker from Romania 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Any exemption given for the first two years will not therefore be withdrawn after the end of the two year period.