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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Non-residents: UK income: Students: Research grants

Some agreements provide for exemption of research grants etc. to individuals from agreement countries who are temporarily present in the United Kingdom for a period not exceeding a specified number of years for the primary purpose of conducting research. Claims to such exemption should be dealt with in the District which, but for the agreement, would deal with any tax on the payments. The terms of the exemption vary, and you will need to refer to the appropriate agreement in every case. In some cases the exemption is contained in an article dealing with the remuneration of teachers, while in others you will find it in an article dealing with payments made to students. Any case of difficulty should be submitted to Specialist PT PTI Advisory, Residence and Domicile Technical Team, St John’s House, Merton Rd, Bootle, L75 1BB