Romania: Students and trainees
Visiting students and trainees from Romania are exempt from United Kingdom tax on payments from abroad for the purposes of their maintenance, education or training and on remuneration, not exceeding £500, for services in the United Kingdom to supplement their resources.
Exemption is not given on remuneration which a student or trainee earns as an articled clerk or for services rendered to the person who is providing his training, nor is it to be given in any case for a period of more than five years (Article 21).
See also the guidance in DT1930 & DT1931. In cases of doubt or difficulty assistance should be sought in the first place from the Employment Income Technical Helpline. If a request for assistance needs to be made in writing a report should be sent to Employment Income Technical.