DT13505 - Particular agreements: Morocco, Students: apprentices and trainees

Visiting students or business or technical apprentices from Morocco are exempt from United Kingdom tax on remittances from Morocco for the purposes of their maintenance, education or training, on certain grants and awards and, in certain circumstances, on their earnings in United Kingdom. The benefits of this provision are available for up to five fiscal years. See Article 20 for details, and also the instruction in DT1930 - DT1931. Refer any case of difficulty to Revenue Policy Personal Tax ( Employment), Sapphire House, Solihull.