DT11457 | Double Taxation Relief Manual: Kuwait: teachers and researchers

Article 21 provides that a visiting teacher or researcher from Kuwait will be exempt from UK tax on his remuneration from teaching or research at a university, college, school or other recognised educational institution, for a period not exceeding two years from the date of his first visit to the UK for that purpose (Article 21(1)).

The Article only applies, in the case of research, where the research is undertaken in thepublic interest and not primarily for the benefit of some other private person (Article21(2)).