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Contents

Official guidance
Double Taxation Relief Manual

DT12750PP · Double Taxation Relief Manual: Malaysia

  • DT12751 · Admissible and inadmissible taxes
  • DT12752 · Source of income
  • DT12753 · Dividends
  • DT12754 · Interest and royalties
  • DT12755 · Technical fees
  • DT12756 · Teachers and researchers
  • DT12757 · Students
  • DT12758 · Tax spared
  • DT12759 · Relief from Malaysian tax
  1. Double Taxation Relief Manual: Malaysia: contents
  2. Double Taxation Relief Manual: Malaysia: teachers and researchers

DT12756 | Double Taxation Relief Manual: Malaysia: teachers and researchers

From HM Revenue & Customs · Double Taxation Relief Manual

Under Article 21 of the agreement, teachers and researchers visiting from Malaysia are exempt from tax in the United Kingdom for the income on bona fide teaching or research assignments lasting for up to two years, providing the teaching or research is undertaken in the public interest.

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