扒哥吃瓜

听

Professors, teachers and researchers (Article 19)

The wording of Article 19 is such that a professor, teacher or researcher from Poland who visits the UK for the purpose of teaching or research is exempt from UK tax on听their remuneration for a period not exceeding two years from the date of听their arrival, even though听they may stay here for more than two years. Any exemption given for the first two years will not therefore be withdrawn if听they remain in the UK after the end of the two year period. To qualify for the exemption, the individual must remain taxable in Poland on such remuneration.