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HMRC internal manual

International Manual

UK residents with foreign income or gains: income arising abroad: Teachers

Many, but not all, double taxation agreements contain an Article dealing with the earnings of teachers. Where there is such an Article a UK teacher who goes abroad in order to teach in the other country will normally be exempt from the other country’s tax on the earnings from teaching. Some agreements, however, provide that the remuneration of visiting teachers can only be exempted from tax in the country visited if it is ‘subject to tax’ (see INTM162090) in the UK (see, for example, Article 19 of the Barbados agreement). Where a UK teacher visits one of the countries concerned, but remains resident and ordinarily resident in the UK, they should, on request, be provided with a letter on headed note paper, signed by an Officer of HMRC, certifying the amount of their earnings subject to UK tax.