DT15603 - Double Taxation Relief Manual: Guidance by country: Portugal: Notes

Students (Article 19)

In addition to the normal provisions exempting students and business apprentices from Portugal from UK tax on payments from sources outside the UK for the purpose of their maintenance, education and training, the convention also exempts the earnings of a student attending a university, etc in the UK from employment taken in the UK to acquire practical experience provided that the period of employment does not exceed 183 days.