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HMRC internal manual

International Manual

Description of double taxation agreements: Teachers

Not all agreements contain a teachers Article. Where there is one, the Article normally provides that individuals who visit one country for the purpose of teaching or research at a recognised educational institution in that country for a period not exceeding two years are exempted from that country’s tax on their remuneration from teaching or research for a period not exceeding two years from the date of their first visit. There are two other conditions

  • they must have been a resident of the other country immediately before the visit, and
  • if they come for research, the research must be in the public interest and not for private benefit.

Further guidance on claims under teachers Articles can be found in INTM163210.