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Double Taxation Relief Manual

Jamaica: Students

Visiting students from Jamaica are exempt from United Kingdom tax on payments from abroad for the purpose of their maintenance, education, study, research or training, on certain grants and awards, and on remuneration reasonably necessary for their maintenance and education for services in the United Kingdom.

Exemption is not given on remuneration which a student earns in the United Kingdom as an articled clerk or for services rendered to the person who is providing the training.

Exemption is not due for a period of more than five years from the date of the student’s arrival in the United Kingdom (Article 18).

See also the guidance in DT1930 - DT1931. Any case of difficulty can be referred to Employment Income, Technical.