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Posted Fri, 12 May 2023 12:34:22 GMT by
Hi! I am a non UK student and I will be having a summer internship in London. I will receive a housing Stipend from my employer. Will it be taxed? and if it is taxed, how can I calculate the tax? Thanks
Posted Fri, 19 May 2023 11:01:05 GMT by HMRC Admin 10
Hi
Foreign students usually do not pay UK tax on foreign income or gains, as long as they’re used for course fees or living costs like: food, rent, bills or study materials.  
You should check that the double taxation agreement has a clause that covers students.  
(Tax treaties).
If your foreign income is more than £15000.00 HMRC may ask you to account for your living costs.  
Have a look at (Tax on foreign income).
Thankyou.

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