UK UK Citizen, EU resident, Summer Job UK

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Hi, thanks for taking the time to read my question!

My son is a UK Citizen currently living and working in the Czech Republic with a work and residency visa as a teacher. He would like to work in the UK over the summer but can't work out how he will be taxed and if it will be worth if for him. Will he be taxed here in the UK or in the Czech republic (or both).

He doesn't earn much so is not a higher rate tax payer.
 

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