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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Chile: Students

Visiting students or business apprentices from Chile are exempt from United Kingdom tax on payments from sources outside of the United Kingdom which are made for the purpose of maintenance, education or training (Article 19). See also the general guidance at DT1930 and refer any case of difficulty to Employment Income Technical.