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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Portugal: Students

In addition to the normal provisions exempting students and business apprentices from Portugal from United Kingdom tax on payments from sources outside the United Kingdom for the purpose of their maintenance, education and training, the agreement also exempts the earnings of a student attending a university, etc in the United Kingdom from employment taken in the United Kingdom to acquire practical experience provided that the period of employment does not exceed 183 days (Article 19).

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