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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Indonesia: Students

Students or technical apprentices from Indonesia are exempt from United Kingdom tax on payments from Indonesia for the purpose of their maintenance, education or training and in certain circumstances on their earnings in the United Kingdom. The exemption does not extend to the remuneration of an articled clerk or for services rendered to the person to whom the visitor is apprenticed.

There are also further exemptions from United Kingdom tax for a visitor from Indonesia who comes for the purpose of study, research or training or who comes as an employee to acquire technical, professional or business experience. See Article 20 of the agreement for full details of the circumstances in which relief is given and the limitation on the relief and see also the guidance in DT1930 and DT1931.

Any case of difficulty can be referred to Employment Income,Telford