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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Mauritius: Students

 

Visiting students or business or technical apprentices from Mauritius are exempt from United Kingdom tax on remittances from outside the United Kingdom for the purposes of their maintenance, education or training, on certain grants and awards, and, in certain circumstances, on their earnings in the United Kingdom. The exemption does not extend to remuneration for services rendered to the person to whom the business or technical apprentice is apprenticed. There is a further exemption for visitors from Mauritius employed by or under contract with the Mauritian Government or a Mauritian enterprise who are here in order to acquire technical, professional or business experience. Refer to Article 20 for full details of the exemptions and limitations on the reliefs and see also the guidance in DT1930 - DT1931. In cases of doubt or difficulty assistance should be sought in the first place from the Employment Income Technical Helpline. If a request for assistance needs to be made in writing a report should be sent to Employment Income Technical.