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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: Austria: Students

Students or business apprentices from Austria who visit the United Kingdom solely for the purpose of their education or training are exempt from United Kingdom tax on payments from outside the United Kingdom made for the purpose of their maintenance, education or training.

If the students are employed in the United Kingdom for periods not exceeding 183 days in a tax year, their earnings from that employment are also exempt.

It is a condition that the employment must be directly related to their studies or apprenticeship (Article 20).