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Contents

Official guidance
Double Taxation Relief Manual

DT20200PP · Double Taxation Relief Manual: Venezuela

  • DT20201 · Admissible taxes
  • DT20202 · Source of income
  • DT20203 · Dividends
  • DT20204 · Interest and royalties
  • DT20205 · Capital gains
  • DT20206 · Pensions and annuities
  • DT20207 · Other income
  • DT20208 · Shipping and air transport
  • DT20209 · Students
  • DT20210 · Tax spared
  • DT20211 · Relief from Venezuelan tax
  • DT20215 · Venezuela: Underlying Tax
  1. Double Taxation Relief Manual: Venezuela: contents
  2. Double Taxation Relief Manual: Venezuela: students

DT20209 | Double Taxation Relief Manual: Venezuela: students

From HM Revenue & Customs · Double Taxation Relief Manual

Visiting students or business apprentices from Venezuela are exempt from United Kingdom tax on payments from sources outside of the United Kingdom which are made for the purpose of maintenance, education or training (Article 20).

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