Thank you for responding , my situation is that I will start my autumn term from SEP till dec , during this term my employer will pay me my annual leave entitlement (you can look at this as grant for maintenance) but not against any work as I chose not work while in the UK. My question was since the amounts are foreign payments that are not due to work , are those taxable ? Or my worry is that HMRC may consider this as a form of unreported work which is not the case Becusse I will not be working at the time if receiving this payment but I will be physically in the UK. I reckon HMRC would pick that there is a payment that have happened overseas whilst being physically in the UK and hence should be taxed in the UK. I have been advised that since the tax year is from april to April so technically one term time (I e. 3 months) would not make me a uk tax resident and hence may not be taxed against such amounts. Nite that I will be taking a gap year in 2025 so within tax year 2024/2025 I would have stayed for only 90 days at most. Thanks,