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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Yugoslavia: double taxation agreement, Article 19: Students


(1) Payments which a student or trainee, who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training,receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned State, provided that such payments are made to him from sources outside the State.

(2) Income derived by a student or trainee in respect of activities carried on by him inthe Contracting State which he has visited solely for the purpose of his education or training shall not be taxable in that State, unless it exceeds the sum of 250 pounds sterling (or the equivalent in Yugoslav dinars) during any year of assessment (in addition to any personal allowances to which he may be entitled as an individual resident in that State).

(3) In no event shall any person have the benefit of the provisions of this Article for more than 3 years.