DT4909 - China: Visiting students, etc

Visiting students, business apprentices or trainees from China are exempt from United Kingdom 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 United Kingdom.

The exemption does not extend to the remuneration of articled clerks, etc.

Exemption is not to be given for a period of more than three years (Article 22). See DT1930 and DT1931. Refer any case of difficulty to Employment Income Technical.