DT10860 - Jordan: Teachers and researchers

An individual who:

• was a resident of Jordan immediately before visiting the United Kingdom;
• is here by invitation of the United Kingdom Government or of a university, college, school, museum or other cultural institution in the United Kingdom or under an official programme of cultural exchange;
• is present in the United Kingdom for a period not exceeding two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such an institution;

will be exempt from tax in the United Kingdom on his remuneration for such activity, provided that payment of the remuneration is derived from sources outside the United Kingdom.

Income from research is exempt only if the research is undertaken by the individual in the public interest and not primarily for the benefit of a private person or persons.