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HMRC internal manual

Employment Income Manual

Tax treatment of foreign students employed in the United Kingdom during their holidays


Procedural instructions covering vacation jobs taken by foreign students in the United Kingdom on visits sponsored by several organisations are at EP8606. The guidance also tells you what to do in other circumstances.

Double taxation agreement

If, in a particular case, the above instructions do not apply, consider whether exemption under a double taxation agreement is due (see DT225 and DT1930 to DT1931).

Payments to students without deduction of tax

For the arrangements under which payments may be made without deduction of tax to students engaged for vacation work, including those from abroad, see EP8600 onwards.