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HMRC internal manual

Double Taxation Relief Manual

DT: Jamaica: double taxation agreement, Article 18: Students

  1. An individual who is a resident of one of the territories at the time he becomes temporarily present in the other territory and who is temporarily present in the other territory for the primary purpose of-


  1. studying in the other territory at a university or other recognised educational institution; or

  2. securing training at a recognised educational institution required to qualify him to practise a profession or professional specialty; or

  3. studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary or educational organisation;

shall be exempt from tax in that other territory on:

(i) gifts from abroad for the purpose of his maintenance, education, study, research, or training;

(ii) the grant, allowance, or award; and

(iii) income from personal services rendered in the other territory (other than any rendered by an articled clerk or other individual undergoing professional training to the person or partnership to whom he is articled or who is providing the training) provided that the income constitutes earnings reasonably necessary for his maintenance and education.

  1. The exemptions from tax provided under paragraph (1) of this Article shall apply only for such period of time as may reasonably or customarily be required to effectuate the purpose of the individual’s visit but no individual shall be entitled to such exemptions for more than five years from the date of his arrival in the other territory.