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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Morocco: Students apprentices and trainees

Visiting students, apprentices or trainees from Morocco are exempt from United Kingdom tax on payments from Morocco 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 benefits of this provision are available for up to five fiscal years. 

See Article 20 for details, and also the guidance in DT1930 - DT1931. Any case of difficulty can be referred to Employment Income, Technical