DT11353 | Double Taxation Relief Manual: South Korea: notes

Teachers and research workers (Article 20)

A teacher or researcher from South Korea will be exempt from UK tax on their remuneration for teaching or research for a period not exceeding two years from the date of their first arrival in the UK to teach or undertake research. But the exemption is available only if: (a) their visit to the UK does not exceed two years,(b) they remain taxable in South Korea on the remuneration they earn in the UK, (c) the teaching or research is at a university, college or other recognised educational institution in the UK and (d) any research is undertaken in the public interest and not primarily for the benefit of some other private person.

Students and apprentices (Article 21)

Visiting students and business apprentices from South Korea are exempt from UK tax on payments from abroad for the purpose of their maintenance, education or training.