DT3105 - Bangladesh: Exemption from UK tax

Visiting students, apprentices, research workers etc. are exempt from United Kingdom tax on remittances from abroad for the purpose of their maintenance, education, study, research or training, on certain grants and awards and in certain circumstances on their earnings in the United Kingdom (Article 19).

The exemption does not extend to remuneration of articled clerks etc. and is not, in any case, to be given for a period of more than five years. See also the guidance in DT1930 - DT1931. Any cases of difficulty should be referred to Employment Income,Technical, Sapphire House, Solihull.