An individuals liability to tax in the UK is largely dependent upon their residence status in the UK for tax purposes.
You can find information on residence and liability to tax in the UK in booklet IR20 at http://www.hmrc.gov.uk/leaflets/c9.htm and I refer you in particular to paragraph 2.2 and 5.19.
You will note that if an individual leaves the UK to work full time abroad under a contract of employment they are treated as not resident and not ordinarily resident, subsequent to their departure, if they meet ALL the following conditions:
- Their absence from the UK AND employment abroad BOTH last for at least a whole tax year (6 April to following 5 April inclusive).
- During their absence any visits to the UK
- Total less than 183 days in any tax year, AND
- Average less than 91 days a tax year
You will also note that an individual treated as not resident in the UK, has no liability to tax here on emoluments received in respect of duties of an employment performed abroad.
An individual treated as resident in the UK will however be liable to tax here on their worldwide income. They will normally be able to claim credit against their UK tax liability for any overseas tax paid, up to the amount that the UK will charge on any overseas income - Any further queries in respect of an individuals liability as a resident of the UK must be pursued with their own UK tax office.
I regret that I am unable to comment on any liability to tax outside the UK. That is a matter that must be pursued with the relevant overseas authorities.
Having said that, the UK has negotiated Double Taxation Agreements with a number of countries which contain "Professors and teachers", or other similarly named, Articles. These may prevent any liability to tax in the "other Contracting State".
You can view all the Agreements within our online Double Taxation manual at:
http://www.hmrc.gov.uk/manuals/dtmanual/DT2140+.htm
As an example you can view the Professors and teachers Article of the UK/Japan Double Taxation Agreement at:
http://www.hmrc.gov.uk/manuals/dtmanual/DT10721.htm
This response came to us from our inquiry to the HMRC. If you learn of any new information please update us at: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
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