Double Taxation Relief Manual Guidance by country: Pakistan: Visiting students and trainees
Visiting students and business apprentices from Pakistan are exempt from United Kingdom tax on payments from Pakistan for the purposes of their maintenance, education and training, and for remuneration for personal services (up to £750) rendered in the United Kingdom with a view to supplementing the resources available to them for their maintenance etc. Individuals coming from Pakistan who are articled to professional firms in order to obtain professional qualifications as accountants, solicitors etc. are not exempt from United Kingdom tax on the remuneration they receive from the firm with whom they are articled.
There are further exemptions for visitors from Pakistan who are here for the purpose of study, research or training and are recipients of certain grants and awards, or who are here in order to acquire technical, professional or business experience under contract with the government or an enterprise with the United Kingdom.
Refer to Article 21 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.