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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Australia: Teachers and non residents

The Agreement applies from 6th April 2004 for UK income tax. It contains no special provision for teachers or professors. Their earnings should be dealt with in the normal way.

For anyone already teaching in the other territory when the new Agreement started to apply, there was transitional relief. The exemption from host country taxation provided in the previous agreement could apply up to the time when it would have ceased if the old agreement had remained in force.