HMRC internal manual

Double Taxation Relief Manual

DT4213 - Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Notes

Professors and teachers (Article 11)

A professor or teacher from Burma who receives remuneration for teaching, during a period of temporary residence not exceeding two years, at a university, college, school or other educational institution in the UK, is exempt from tax in the UK in respect of that remuneration.

Reliefs and allowances (Article 13)

For the purposes of taxation in Burma, an individual resident in the UK is entitled to the same personal allowances and reliefs as nationals of Burma who are not resident in Burma.