Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 12 May 2023 12:34:22 GMT by Z O
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
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).

You must be signed in to post in this forum.