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Posted Wed, 10 Jan 2024 14:54:16 GMT by
Hello, I was a doctoral student receiving a non-taxable stipend in Canada during 2022-23. I was resident in the UK for most of the year studying remotely. Do I need to declare this as income on my tax return? If so, under which section - foreign income? Many thanks
Posted Tue, 16 Jan 2024 13:16:31 GMT by HMRC Admin 19 Response
Hi,

If the scholarship income does not arise from an office or employment, it is not taxable. You can see guidance here: 

EIM06210 - Employment income: scholarship income: payments taxable as employment income?

Thank you.

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