DT4703 - Double Taxation Relief Manual: Guidance by country: Cayman Islands: Notes

The arrangement is unusual in that it covers inheritance tax and VAT in addition to the usual taxes, but does not have provisions dealing with dividends, interest and royalties.

Students (Paragraph 9)

Payments received by a student or business apprentice who immediately before visiting the UK was a resident of the Cayman Islands under the laws of the Cayman Islands, and who is present in the UK solely for the purpose of their full-time education at a university, college or other recognised educational institution of a similar nature, or for their full-time training, are not taxed in the UK provided that such payments arise outside of the UK, and are for the purpose of their maintenance, education or training.

The exemption only applies to a business apprentice for up to one year from the date they first arrive in the UK for the purpose of their training.