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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Double taxation: teachers and researchers

Many but not all double taxation agreements have special articles dealing with teachers. Some but not all include researchers. Further guidance is available in the International Manual and the Double Taxation Relief Manual:

INTM163210 Teachers resident in the United Kingdom, teaching abroad
   
DT1935 - DT1938 Overseas teachers visiting the United Kingdom.