Many double taxation agreements (but not all) contain an Article
providing for exemption from United Kingdom tax of remuneration
received by a teacher visiting the United Kingdom from an agreement
country provided certain conditions are met.
Claims to exemption are handled by the office that (but for
the agreement) would deal with the tax on the teaching
remuneration. Where such a claim is received you should refer to
the appropriate double taxation agreement to see whether there is a
Teachers Article. As the conditions for exemption vary from
agreement to agreement it is essential that you consult the
agreement in question and the guidance linked to that agreement.
For example, the Teachers Article in the agreement with Romania
will be found at DT16121 and guidance on this is in DT16056. DT2140
contains an alphabetical list of countries.
For information on United Kingdom teachers visiting agreement
countries see INTM163210.
