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Posted Wed, 09 Mar 2022 14:19:02 GMT by Peter Fullerton
Hello, I can find HMRC documentation that states a bursary given by an employer to an employee enrolled on a full-time higher education course is not taxable income. Is a bursary given by an employer to an employee who is a part time student (studying for a degree at a higher education provider) taxable income? If my employer where to give me a contract whereby my written Particulars of Employment make clear that I am normally employed 40 hours per week, but there are 26 days of the year whereby I will be employed 32 hours per week (anticipating that I will be studying for a Bachelors the remaining 8 hours), and they provide me with a bursary for studying (part time), would this be taxable income? Many thanks for your time in answering this query.
Posted Wed, 09 Mar 2022 14:39:02 GMT by HMRC Admin 10

This would really be a discussion with your employer as it will depend on the conditions of the payment.

General guidance and rules regarding tax free bursaries can be found here:

Employment income: scholarship income


Employment income: scholarship income: meaning of scholarship


Posted Wed, 09 Mar 2022 15:29:29 GMT by Peter Fullerton
Many thanks for such a prompt response. Thank you also for your directing me to those two links. I had previously studied them and believe all the conditions were met (other than I am a part-time student, not full-time). I'm struggling to understand why the principles would be different for a part-time student. I don't see any HMRC documentation specifically related to my circumstances. Could I (or my prospective employer) write to HMRC setting out my circumstances in order to receive a bespoke response?
Posted Wed, 09 Mar 2022 15:45:25 GMT by HMRC Admin 26


If you provide us with as much evidence/paperwork relating to your scenario then we would be happy to review this on an individual basis and reply accordingly.

Please send your enquiry to:

HMRC, PAYE and Self Assessment, BX9 1AS.

Additional guidance that may be of some help can be found here: Employment Income Manual

Thank you.

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