Double Taxation Exemption - Germany & UK

A person that studies in Germany normally and spends more than 183 days in the year in Germany. But the person is doing an internship at a company in the UK and is over the tax allowance. The person will have spent 70 days in the UK and according to the "Check your UK residence status" quiz is not a resident of the UK. The student has already paid tax to the UK since it was deducted from source. There exists a double taxation treaty between the UK and Germany, but it is still not clear whether the person should be paying tax for the UK or for Germany ? Kindly clarify.

Hi,

As they have confirmed that they are not UK resident then the tax should be paid in Germany. to claim relief in the UK.

Double Taxation: treaty relief (Form DT-Individual (Germany))

Thank you.