»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp agreement contains a students and trainees Article (Article 20-see INTM153220).

Reference to the precise terms of the Article will need to be made to establish whether exemption from United Kingdom tax is available.

»Ê¹ÚÌåÓýapp exemption extends, in certain circumstances, to income not exceeding £750 from personal services performed in the United Kingdom. Any difficulties should be referred to Employment Income, Technical.