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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: France: Teachers and researchers

Article 20 of the agreement contains provisions in respect of visiting teachers and researchers.

If such individuals visit the United Kingdom or France for a period of less than two years, the host country will give a tax exemption but only where the teacher or researcher continues to be taxed by their “home” country, so the individual will always pay tax in one country or the other.