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

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

DT: Trinidad and Tobago: double taxation agreement, Article 20: Students

(1) An individual who is or was a resident of one of the Contracting States immediatelybefore making a visit to the other Contracting State and is temporarily present in thatother Contracting State solely as a student at a university, college, school or othersimilar recognised educational institution in that other Contracting State or as abusiness or technical apprentice therein shall be exempt from tax in that otherContracting State on:

(a) all remittances for the purposes of his maintenance, education or training made to him from sources outside that other Contracting State; and
(b) any income derived from the other Contracting State in respect of services rendered in that other Contracting State (other than services rendered by a business or technical apprentice to the person or partnership to whom he is apprenticed) with a view to supplementing the resources available to him for such purposes, not exceeding the sum of 1,000 pounds sterling or the equivalent in Trinidad and Tobago dollars at the parity rate of exchange during any year of assessment in addition to any personal allowances provided under the law of that other State. Provided that the benefits of this subparagraph shall extend only for such period of time as may be reasonably or customarily required to complete the education or training undertaken but in no event shall an individual have the benefits of this sub-paragraph for more than five consecutive years of assessment.

(2) An individual who is or was a resident of one of the Contracting States immediatelybefore making a visit to the other Contracting State and is temporarily present in thatother Contracting State for the purposes of study, research or training solely as arecipient of a grant, allowance or award from the Government of either of the ContractingStates or from a scientific, educational, religious or charitable organisation or under atechnical assistance programme entered into by the Government of either of the ContractingStates shall be exempt from tax in that other Contracting State for a period not exceedingtwo years from the date of his first arrival in that other State in connection with thevisit on:

(a) the amount of such grant, allowance or award; and
(b) any income derived from that other Contracting State in respect of services in that other Contracting State if the services are performed in connection with his study, research, training, or are incidental thereto.

(3) An individual who is or was a resident of one of the Contracting States immediatelybefore making a visit to the other Contracting State and is temporarily present in thatother Contracting State solely as an employee of, or under contract with, the Governmentor an enterprise of the first-mentioned Contracting State for the purpose of acquiringtechnical, professional or business experience shall be exempt from tax in that otherContracting State for a period not exceeding twelve months from the date of his firstarrival in that other State in connection with that visit on:

(a) all remittances for the purposes of his maintenance, education or training made to him from sources outside that other Contracting State; and
(b) any remuneration not exceeding the sum of 1,000 pounds sterling or the equivalent in Trinidad and Tobago dollars at the parity rate of exchange in addition to any personal allowance provided under the law of that other Contracting State for personal services rendered in that other State, provided such services are in connection with the acquisition of technical, professional or business experience.