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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Non-residents: UK income: Teachers: Action in Districts

 

Where code NT has been issued (see DT1936) and the teacher’s visit to the United Kingdom exceeds the time allowed under the agreement in question, the exemption is notdue. In such cases you should:

  • advise the payer of the teaching remuneration to operate PAYE and
  • take steps to bring the teaching remuneration for the period from the date of arrival in the United Kingdom to the date on which PAYE is operated into charge and collect the unpaid tax.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)