DT11159 | Double Taxation Relief Manual: Kenya: students

Students or business apprentices from Kenya are exempt from United Kingdom tax on payments from outside the United Kingdom for the purposes of their maintenance, education or training, and on remuneration from employment in the United Kingdom which is reasonably necessary for their maintenance and education. See in this connection, DT1930 third sub-paragraph (b). The exemption is not to be given for a period of more than three consecutive years (Article 22). Any problems concerning the application of these provisions can be referred to Employment Income, Technical.