Non-residents: UK income: Teachers: Introduction
Many double taxation agreements (but not all) contain an Article providing for exemption from United Kingdom tax of remuneration received by a teacher visiting the United Kingdom from an agreement country provided certain conditions are met.
Claims to exemption are handled by the office that (but for the agreement) would deal with the tax on the teaching remuneration. Where such a claim is received you should refer to the appropriate double taxation agreement to see whether there is a Teachers Article. As the conditions for exemption vary from agreement to agreement it is essential that you consult the agreement in question and the guidance linked to that agreement. For example, the Teachers Article in the agreement with Romania will be found at DT16121 and guidance on this is in DT16056. DT2140PP contains an alphabetical list of countries.
For information on United Kingdom teachers visiting agreement countries see INTM163210.