Chapter DT6453

Published date20 May 2016
Record NumberDT6453
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Students (Article 20)

Visiting students, research workers and trainees from Egypt are exempted from UK 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 UK.

Exemption is not given on remuneration which a student earns in the UK as an articled clerk or for services rendered to the person who is providing their training.

The exemption is available a period of up to five years.

Teachers (Article 21)

An individual who visits the UK for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college or other recognised educational institution in the UK, and who was immediately before that visit a resident of Egypt, shall be exempted from tax in the UK on any remuneration for such teaching or research for a period not exceeding two years from the date they first visit the UK for such purpose.

This only applies to income from research that is undertaken in the public interest and not primarily for the benefit of some other private person.

Tax spared (Article 22)

The convention provides for credit to be...

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