Finland: Students and apprentices
Students and apprentices from Finland 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 on remuneration for services in connection with their studies or training rendered in the United Kingdom where the remuneration constitutes earnings reasonably necessary for their maintenance or education.
Exemption is not to be given for a period of more than five years. Exemption is also given on certain grants and awards received by an individual from Finland who is in the United Kingdom for the primary purpose of research for a period not exceeding two years.
(See Article 21 and the instructions in DT1930 and 1931.) Any case of difficulty can be referred to Employment Income, Technical.
It has been agreed that a trainee from Finland who visits the United Kingdom under the auspices of the International Trainee Exchange of the Finnish Ministry of Labour is exempt from United Kingdom tax including deduction of tax at source from earnings, provided that thevisit does not exceed 12 weeks.