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HMRC internal manual

Double Taxation Relief Manual

DT: Sri Lanka: double taxation agreement, Article 20: Teachers

A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other recognised educational institution in that Contracting State and who was, immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching for a period not exceeding two years from the date he first visits that State for such purpose.