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Teachers (Article 21)

The convention contains a Teacher’s Article which gives an exemption from UK tax for visiting teachers on their income from teaching, provided they are `subject to tax� on the income in Fiji and their visit to the UK lasts less than two years.

Tax spared (Article 22)

The convention provides for credit to be given for tax ‘spared� (see INTM161270 - INTM161290) in Fiji under the provisions of Fijian law set out in Article 22(2).

Relief is restricted to tax ‘spared� in Fiji for a period of ten years in respect of any one source of income.

Amounts of tax spared for which credit relief is given should be reported as mentioned in INTM161290.