Visiting students or business or technical apprentices from Singapore are exempt from United Kingdom tax on payments from abroad for the purposes of their maintenance, education, study, research or training; and on remuneration not exceeding £2,200 (or its equivalent in Singapore dollars) in any fiscal year for services rendered in the United Kingdom if the services are performed in connection with their study, research or training or are necessary for their maintenance.
The exemptions are also available for visitors from Singapore who are here as recipients of grants, allowances or awards for the primary purpose of study, research or training from the government of either country or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the government of either country. The grants, allowances or awards are also not taxable.
Individuals coming from Singapore who are articled to professional firms in order to obtain professional qualifications as accountants, solicitors etc. are not considered to be exempt from United Kingdom tax on their earnings from the firm with which they are articled, as these are received for services rendered to their principal in the course of undergoing training and instruction in order to obtain qualification.