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HMRC internal manual

Double Taxation Relief Manual

Philippines: Studentsand trainees

Visiting students and business apprentices from the Philippines are exempt from United Kingdom tax on payments from abroad for the purpose of their maintenance, education or training and on their earnings, not exceeding £500 in any year of assessment, in the United Kingdom (Article 19).

The exemption is not given on the earnings of a business apprentice for services rendered to the person to whom he is apprenticed.

There is a further exemption for a visitor from the Philippines who is here for the purposes of study, research or training and who receives a grant from the government or an enterprise of either country. Article 19 gives details of the circumstances in which exemptions and reliefs are given and the limitations on the reliefs.

Exemptions under the Article are not, in any case, to be given for a period of more than five years from the date of first arrival in the United Kingdom. See also the guidance in DT1930 - DT1931. Any case of difficulty can be referred to Employment Income Technical.