Visiting students and business apprentices from Zambia are exempt from United Kingdom tax on payments from abroad for the purpose of their maintenance, education or training.
They are also exempt from United Kingdom tax on earnings from employment in the United Kingdom which are directly related to their studies or training or are reasonably necessary for their maintenance and education. Exemption is not to be given for more than three consecutive years of assessment.
Visitors from Zambia here for a period not exceeding two years for the purpose of research solely as the recipients of grants, allowances or awards from specified organisations or under a technical assistance programme of either government are also exempt from United Kingdom tax on their grants etc. or on their United Kingdom earnings for services in connection with their research.
Refer to Article 21 for full details of the reliefs and exemptions and see also the guidance in DT1930 - DT1931. Any case of difficulty can be referred to Employment Income, Technical