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Posted Tue, 17 Dec 2024 15:57:08 GMT by SunnyB
Having trouble understanding what constitutes 'payments' in the below paragraph from the UK/France Double Tax Agreement. Does 'payments' cover employment income/self-employment income/bank interest from the UK? (Student studying in France.) "A student or business apprentice who immediately before visiting a Contracting State is or was a resident of the other Contracting State and is present in the first-mentioned State solely for the purpose of his education or training shall not be taxed in that first-mentioned State on payments which he receives for the purpose of his maintenance, education or training, provided that such payments are made to him from sources outside that first-mentioned State."
Posted Mon, 30 Dec 2024 08:32:04 GMT by HMRC Admin 32 Response
Hi,
Payments would be from any sources of income from employment self employment or interest. Parental family cash gifts dont count as income.
Thank you.
Posted Mon, 30 Dec 2024 14:13:57 GMT by SunnyB
Thank you for the clarification. I'd read elsewhere that 'payments' for the 'purpose of his maintenance' was referring to educational grants for study and didn't actually include employment so this is good to know.

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