I'm in the US doing research, and from the UK. I'd like to claim the UK-US tax exemption. I think that I am eligble, as my role is completely research based. However my HR department isn't sure as I'm not technically a "professor" or "teacher" (the language stated in the tax treaty, although neither term is defined in the document). Other people I know at different institutions seem to be sure that I qualify. Can anyone provide a reference for me to show to my HR department to convince them.

Thanks, Michael

  • 1
    Curiously enough this might depend on your title at home. "A professor or teacher who visits one of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a university," -- you meet the second half clearly, are you one of the first? Teacher and professor both are fairly strictly regulated so you will know whether you are one at home or not.
    – chx
    Sep 16 '20 at 4:12
  • I don't think Professor is tightly regulated in the UK. Most of my friends have PhD qualifications and are exempt (at different institutions), but none would be considered a professor. Do you know any reference that can assist ?
    – Michael
    Sep 16 '20 at 18:37
  • The distinction my host institute made was in whether they award accredited degrees or not. They didn’t, so insisted on withholding federal taxes. But what you can do is put your case to the IRS when you file your tax return. In my case they cut me a check for the withheld amount (after several months).
    – MrBen
    Sep 18 '20 at 12:46

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