New answers tagged local-customs
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Students coming to the UK are eligible for "Transfer of Residence Relief" as explained in (UK) Customs Notice 5
https://www.gov.uk/government/publications/notice-5-transfer-of-residence-moving-to-or-returning-to-the-uk-from-outside-the-eu/notice-5-transfer-of-residence-moving-to-or-returning-to-the-uk-from-outside-the-eu#sec6
In particular parts 6 and 6.1....
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