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HMRC internal manual

Double Taxation Relief Manual

Mongolia: Students

Visiting students, business apprentices or trainees from Mongolia are exempt from United Kingdom tax on payments from abroad for the purposes of their maintenance, education, study, research or training (Article 21(1)). Also, a visiting student or trainee’s earnings from personal services performed in the United Kingdom are exempt from tax provided that they do not exceed £1,500 in the fiscal year (Article 21(2)).

See also the general guidance at DT1930.

Any case of difficulty can be referred to Employment Income, Technical.