DT16603 | Double Taxation Relief Manual: Saudi Arabia: Notes

Students (Article 20)

Visiting students from Saudi Arabia are exempt on payments abroad for the purpose of their maintenance, education or training.

Teachers and researchers (Article 21)

A resident of Saudi Arabia who visits the UK from Saudi Arabia for the 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.