DT10553 | Double Taxation Relief Manual: Jamaica: notes

Professors, teachers and research workers (Article 17)

A resident of Jamaica who visits the UK from Jamaica for the primary purpose of teaching or engaging in research at a university or other recognised educational institution in the UK is exempt from tax in the UK for up to two years from their arrival on their income from such teaching or research.

This only applies to income from research that is undertaken in the public interest and not primarily for the benefit of some other private person.

Students (Article 18)

Visiting students from Jamaica are exempt from UK tax on payments from abroad for the purpose of their maintenance, education, study, research or training, on certain grants and awards, and on remuneration reasonably necessary for their maintenance and education.

The exemption does not apply to remuneration which a student earns in the UK as an articled clerk or for services rendered to the person who is providing the training.

The exemptions are limited to a period of five years from the date of the student’s arrival in the UK.

Tax spared (Article 23)

The agreement provides for credit for tax `spared’ (see INTM161270 & 161280) in Jamaica under the provisions of Jamaican law set out in Article 23(2).

All amounts of tax spared for which credit relief is given should be reported as mentioned at INTM161290.