DT3103 - Double Taxation Relief Manual: Guidance by country: Bangladesh: Notes

Students (Article 19)

An individual who is a resident of Bangladesh at the time they become temporarily present in the UK and who is temporarily present in the UK solely for the purpose of:

• studying at a UK university or other recognised educational institution
• securing training at a recognised educational institution required to qualify them to practise a profession
• studying or carrying out research as a recipient of a grant, allowance or award from a governmental, religious, charitable, scientific, literary or educational organisation

Is exempt from tax in the UK on:

• remittances from abroad for the purpose of their maintenance, education, study, research or training
• the grant, allowance or award
• income from personal services rendered in the UK provided that the income constitutes earnings reasonably necessary for his maintenance and education. This does not apply to personal services rendered by an articled clerk or other individual undergoing professional training to the person or partnership to whom they are articled or who is providing the training

An individual may not benefit from these provisions for more than five years.

Teachers (Article 20)

An individual who visits the UK for a period not exceeding two years for the purpose of teaching or engaging in research at a UK university, college or other recognised educational institution, and who was immediately before that visit a resident of Bangladesh, is exempt from tax in the UK on any remuneration for such teaching or research.

This provision applies for a period not exceeding two years from the date that person first visits the UK for such purpose.

This exemption does not apply to income from research unless such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.