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HMRC internal manual

Double Taxation Relief Manual

Poland: Students

Students, pupils or business apprentices from Poland who visit the United Kingdom solely for the purposes of their education or training are exempt from United Kingdom tax on remittances from outside the United Kingdom made for the purposes of their maintenance, education or training (Article 20).

Under Article 21 of the old agreement in the case of a student at a university or other recognised educational institution who is employed in the United Kingdom for periods not exceeding 183 days in a fiscal year there is a further exemption covering the earnings from that employment. It is a condition that the student must take the employment for the purpose of gaining practical experience in connection with his studies. The benefit of Article 21 of the old agreement could be claimed for a maximum of five years.