DT16513 - Double Taxation Relief Manual: Guidance by country: San Marino: Notes

Teachers and research workers (Article 19)

A teacher or researcher from San Marino will be exempt from UK tax on their remuneration for teaching or research for a period not exceeding two years from the date of their first arrival in the UK to teach or undertake research. But the exemption is available only if: (a) their visit to the UK does not exceed two years and (b) only in respect of remuneration from outside the UK which is subject to tax in the source state.

Students and apprentices (Article 20)

Visiting students and business apprentices from San Marino are exempt from UK tax on payments from abroad for the purpose of their maintenance, education or training.