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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Argentina: Students

Visiting students, apprentices or business trainees from Argentina are exempt from United Kingdom tax on payments from sources outside of the United Kingdom which are made for the purposes of maintenance, education or training (Article 20).

See also the general guidance at INTM153220 and refer any case of difficulty to Employment Income Technical.