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Chapter DT1930

Document Cited in Related
Vincent
Published date20 May 2016
Record NumberDT1930
CourtHM Revenue & Customs

Some agreements also provide that certain remuneration which a student or business apprentice receives from employment in this country shall be exempt from United Kingdom tax. Various limitations are imposed in particular agreements, often relating to monetary limits, the student’s need to supplement grant income, or the type of employment. In every case when an agreement provides an exemption of this type, details of any limitations are given in Part IV of this volume.

Claims for exemption under a students’ Article are dealt with in the District which, but for the agreement, would have dealt with any tax on such payments or remuneration. In examining claims, refer to the relevant double taxation agreement to ensure that the conditions for exemption are fulfilled. The following notes give some guidance on matters to be taken into account in considering whether exemption is due

  1. The exemption does not extend to income or capital gains derived by a student or business apprentice from his own investments or from trust income to which he is absolutely entitled.
  2. Whether payments or remuneration are for the student’s etc. maintenance, education or training, or for supplementing his resources, or are reasonably necessary, is a question of fact and the onus is on...

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