Tier 5 Double Taxation Treaty

Find out more information about the UK Double Taxation Treaty and if you qualify for the personal allowances

Treaties in general

Most countries enter into double taxation treaties with other countries in order to facilitate the exchange of information and to prevent the double taxation of income on its residents who may have connections and income form the other country or in fact be resident in both countries.

The UK Double Taxation Treaty do you qualify?

UK’s double taxation treaties provide for personal allowances to certain categories of individuals.
  1. An individual who is or was a resident of one of the Double Taxation Treaty countries who has come into the UK and is temporarily present in that other country solely as a student at a university, college, school or other similar recognised educational institution in that other country or as a business or technical apprentice for example doctors nurses, or any practitioner under the government exchange schemes.
  2. The purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either of the country of origin or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either of the UK for a period not exceeding two years from the date of his/her first arrival in UK in connection with that visit shall be exempt from tax in that UK on:
    • the amount of such grant, allowance or award; and
    • any income derived from that other UK in respect of services, if the services are performed in connection with his/her study, research, training, or are incidental thereto.
  3. An individual who is or was a resident of one of the Contracting States immediately before making a visit to the UK and is temporarily present in UK solely as an employee of or under contract with, the Government or an enterprise of the first-mentioned Contracting State for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve months from the date of his first arrival in that UK in connection with that visit shall be exempt in the UK on:
    • all remittances from the first-mentioned Contracting State for the purposes of his maintenance, education or training; and
    • any remuneration, so far as it is not in excess of £1,200 pounds sterling the equivalent in the country of origin at the parity rate of exchange for personal services rendered in that other Contracting State, provided such services are in connection with his studies or training or are incidental thereto.

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If you meet any of these criteria please fill in the form below.

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