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HMRC internal manual

Double Taxation Relief Manual

Trinidad and Tobago: Students

Visiting students and business and technical apprentices are exempt from United Kingdom tax on payments from abroad for the purpose of their maintenance, education or training and in certain circumstances on their earnings not exceeding £1,000 in any year of assessment in the United Kingdom.

The exemption does not extend to earnings for services rendered to the person to whom the visitor is apprenticed and, in any case, is limited to a period of five consecutive years.

There are further exemptions from United Kingdom tax for a visitor from Trinidad and Tobago who comes here for the purposes of study, research or training solely as a recipient of a grant etc. from either the United Kingdom or Trinidad and Tobago governments or other specified bodies and for Trinidad and Tobago visitors to the United Kingdom for the purpose of acquiring technical, professional or business experience. Refer to Article 20 of the agreement for full details of the circumstances in which relief is given and the limitations on the relief. See also the guidance in DT1931. Any case of difficulty can be referred to Employment Income, Technical.