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HMRC internal manual

Double Taxation Relief Manual

Portugal: double taxation agreement, Article 19: Students

(1) Payments which a student or business apprentice who is or was immediately before visiting one of the Contracting States a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned State, provided that such payments are made to him from sources outside that State.

(2) Students attending a university, higher educational establishment or establishment for technical instruction in a Contracting State who take employment in the other Contracting State in order to obtain practical experience directly related to their studies shall not be taxed in that other State on income from that employment unless the duration of that employment exceeds 183 days.