Skip to content
Solved

DT14404 | Double Taxation Relief Manual: Nigeria: students

From HM Revenue & Customs · Double Taxation Relief Manual

The 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.

The 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.