This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Sri Lanka: Students

Visiting students or business or technical apprentices from Sri Lanka are exempt from United Kingdom tax on payments from Sri Lanka for the purposes of their maintenance, education or training and on remuneration, not exceeding £750 in any year of assessment, for services rendered in the United Kingdom with a view to supplementing the resources available to them for their maintenance, education or training.

The exemption does not extend to remuneration for services rendered to the person to whom the business apprentice is apprenticed.

There are further exemptions from United Kingdom tax for a visitor from Sri Lanka who comes here for the purpose of study, research or training solely as a recipient of a grant etc from either the Sri Lanka or the United Kingdom governments or other specified bodies and for Sri Lanka visitors to the United Kingdom under contract with the Sri Lanka government or a Sri Lanka enterprise for the purpose of acquiring technical, professional or business experience.

See Article 19 of the agreement for full details of the circumstances in which relief is given and the limitations on the relief and see also the guidance in DT1930 - DT1931. Any case of difficulty can be referred to Employment Income, Technical .