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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Malaysia: Students

Visiting students or business or technical apprentices from Malaysia are exempt from United Kingdom tax on payments from Malaysia for the purposes of their maintenance, education or training, on certain grants and awards and, in certain circumstances, on their earnings in United Kingdom.

The exemption does not extend to the remuneration of an articled clerk or to remuneration for services rendered to the person to whom the business or technical apprentices are apprenticed.

There is a further exemption for visitors from Malaysia employed by or under contract with the Malaysian government or a Malaysian enterprise who are here in order to acquire technical, professional or business experience. Refer to Article 22 of the agreement for full details of the exemptions and limitations on the reliefs and see also the guidance in DT1930 - DT1931.

Any case of difficulty can be referred to Employment income, Technical