Students would also be exempt if they were classed as "ordinarily resident" in the country on the first day of their course.

Living in a place totally or mainly for the purpose of receiving full-time education does not count as being ordinarily resident.

Note that before an individual is charged to tax under s739 he must be ordinarily resident in the United Kingdom.

The local authority named must be the authority in whose area the child is ordinarily resident.

We regard people as being ordinarily resident if they come to the UK regularly and their visits average 91 days or more a tax year.

In this case, you must be ordinarily resident in your home country at the time you apply for your first year's support.

However, no written agreement is needed for customers ordinarily resident outside the UK who are reasonably believed not to want one.

(b) if that person is, and intends to continue to be, ordinarily resident in Ceylon.

(c) that the applicant is, and intends to continue to be, ordinarily resident in Ceylon.

If you're resident but not ordinarily resident you'll pay tax on all your UK income.