IRS Tax Refunds for Student Internships in the US.

Hopefully not that unique a scenario but I couldn't find clear advice online. I am currently on a well paying internship in the US for four months. My employer is part of the tax withholding scheme (so similar to how it is normally in the UK). I am a UK citizen and so will declare this income and how much tax I have payed when I return to the UK in a self assessment form. I will then pay any additional taxes to the UK. I will apply for a tax refund from the IRS at the end of the US fiscal year as my internship is short and I will be in a much lower tax bracket for the overall year (I normally earn no taxable income as I am a student). This would also be true for the UK. Is this refund from the IRS taxable? Can I also claim a refund from the UK government too for some of the UK taxation?

Hi,
The refund itself is not taxable and as you will be getting the tax back, you should not declare this in your tax return as Foreign Tax Credit Relief.
Thank you.