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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Cyprus: Students and trainees.

Visiting students, business or technical apprentices and research workers from Cyprus are exempt from United Kingdom tax on payments from abroad for the purpose of their maintenance, education or training, on certain grants and awards and in certain circumstances on their earnings in the United Kingdom.

Exemption is not given on remuneration which a student or business apprentice earns in the United Kingdom as an articled clerk or for services rendered to the person to whom he is apprenticed. On a claim to exemption being made, refer to the precise terms of Article 21 of the agreement and also to the guidance at DT1930 and 1931. Any case of difficulty can be referred to Employment Income, Technical.