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Official guidance
Double Taxation Relief Manual

DT12650PP · Double Taxation Relief Manual: Malawi

  • DT12651 · Agreements in force
  • DT12653 · Admissible taxes
  • DT12654 · Resident
  • DT12655 · Source of income
  • DT12656 · Subject to tax
  • DT12657 · Dividends
  • DT12658 · Government pensions
  • DT12659 · Teachers
  • DT12660 · Relief from Malawi tax
  • DT12661 · Malawi: Underlying Tax
  • DT12700 · DT: Malawi: double taxation agreement, Article 1: Taxes covered
  • DT12701 · DT: Malawi: double taxation agreement, Article 2: General definitions
  • DT12702 · DT: Malawi: double taxation agreement, Article 3: Industrial or commercial profits
  • DT12703 · DT: Malawi: double taxation agreement, Article 4: Associated enterprises
  • DT12704 · DT: Malawi: double taxation agreement, Article 5: Shipping and air transport
  • DT12705 · DT: Malawi: double taxation agreement, Article 6: Dividends
  • DT12706 · DT: Malawi: double taxation agreement, Article 7: Interest and royalties
  • DT12707 · DT: Malawi: double taxation agreement, Article 8: Governmental functions
  • DT12708 · DT: Malawi: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT12709 · DT: Malawi: double taxation agreement, Article 10: Pensions and purchased annuities
  • DT12710 · DT: Malawi: double taxation agreement, Article 11: Professors and teachers
  • DT12711 · DT: Malawi: double taxation agreement, Article 12: Students and business apprentices
  • DT12712 · DT: Malawi: double taxation agreement, Article 13: Elimination of double taxation
  • DT12713 · DT: Malawi: double taxation agreement, Article 14: Exchange of information
  • DT12714 · DT: Malawi: double taxation agreement, Article 15: Entry into force
  • DT12715 · DT: Malawi: double taxation agreement, Article 16: Termination
  1. Double Taxation Relief Manual: Malawi: contents
  2. Double Taxation Relief Manual: Malawi: teachers

DT12659 | Double Taxation Relief Manual: Malawi: teachers

From HM Revenue & Customs · Double Taxation Relief Manual

The agreement contains a Teachers’ Article (Article 11) .Visiting teachers will be exempt from tax in the United Kingdom if their visit to the United Kingdom is less than two years and they remain subject to tax on their teachers’ salaries in Malawi.

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