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HMRC internal manual

Double Taxation Relief Manual

Egypt: Students

Visiting students, research workers and trainees from Egypt are exempted 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 earns in the United Kingdom as an articled clerk or for services rendered to the person who is providing his training.

Exemption is not to be given for a period of more than five years (Article 20). See also the guidance in DT1930 and 1931.

Any case of difficulty can be referred to Employment Income Technical.