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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Thailand: Students, trainees

Visiting students, trainees and research workers from Thailand are exempt from United Kingdom tax on remittances from abroad for purposes of their maintenance, education and training, on certain grants, allowances and awards and on earnings in the United Kingdom reasonably necessary for their maintenance and education. The relief is not given on the remuneration of an articled clerk or for services rendered to the person providing the training and is not, in any case, to be given for a period of more than five years. Refer to Article 20 for full details of the circumstances in which exemptions and reliefs are given and the limitations on the reliefs. See also the instruction in DT1930 - DT1931. Refer any case of difficulty to Personal Tax Division (Schedule E), Sapphire House Solihull.