PhD student holding BNO visa: is the PhD stipend NOT taxable?

Hi, I am a student from Hong Kong and I received a full-time PhD offer at a UK University. I intended to apply for the BNO visa rather than a student route visa. My PhD will be funded by the university and I will receive a standard stipend of £19,237 annually. Am I correct that I DO NOT need to pay tax on my stipend, even though I am holding a BNO visa instead of the student visa? Thank you.

Hi,

Please refer to below in conjunction with Article 19 of the double taxation treaty.

DT1930 - Non-residents: UK income: Visiting students and apprentices

2010 Hong Kong-UK DTA

Thank you.