Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Tax treatment of visiting teachers

Where a claim for exemption or part exemption of remuneration from teaching arises under a double taxation agreement, the instructions in DT226, DT1935 to DT1945 should be followed. As regards procedure, see also EP8105.