Students from Tunisia visiting the United Kingdom in order to study at a university etc. or to train to qualify in a profession or to study or to do research as a recipient of a grant (not including a salary) from certain organisations are exempt from United Kingdom tax on the grants and on payments from abroad for the purpose of their maintenance, education, study or training and on earnings not exceeding £750 in any year of assessment from personal services in the United Kingdom.
The exemption is not extended to earnings as an articled clerk or from services rendered to the person providing the training and, in any case, is limited to a period of five consecutive years from the date of the student’s first arrival in the United Kingdom.
There is a further exemption from United Kingdom tax for a visitor from Tunisia who comes here for the purpose of training, research or study as a participant in a scheme sponsored by the United Kingdom government or as an employee of the Tunisian government or a Tunisian enterprise for the purpose of acquiring technical, professional or business experience.
See Article 20 for full details of the circumstances in which relief is given and the limitations on the relief. See also the guidance in DT1930 - DT1931; any case of difficulty can be referred to Employment Income,Technical