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Posted Wed, 08 Nov 2023 15:50:48 GMT by
I have been awarded a one-off, short-term fellowship by an international NGO based in the UK. I will be hosted by a university in Portugal but mostly working remotely from the UK, and will not be moving my place of residence. I have recently completely postgraduate study and I am not currently in receipt of any other research grants or positions. The fellowship grant is designed to reimburse costs involved in the conduct of research and there is no contract. It is given as a lump sum. Is this taxable income? I automatically pay income tax on another job which is done through the usual PAYE process and so do not currently fill in a tax self-assessment as I have no other income.
Posted Fri, 10 Nov 2023 10:50:32 GMT by HMRC Admin 25 Response
Hi aocam,
Please see guidance to see which category you fall into:
EIM06271 - Employment income: scholarship income: awards to researchers by the European Union
Thank you. 
Posted Fri, 10 Nov 2023 11:05:37 GMT by
Hi, This is not relevant. I am not EU funded and have checked all available guidance on research fellowships, my question remains. Thank you, aocam
Posted Wed, 15 Nov 2023 10:31:10 GMT by HMRC Admin 20 Response
Hi aocam,
We can only provide general advice on this forum.  
You will need to contact the self assessment helpline for more detailed information than we can provide here.  
The telephone number is 0300 200 3310 or the webchat address is Self Assessment: general enquiries.
Thank you.
 
Posted Wed, 28 Aug 2024 10:48:18 GMT by zakharcb
Could you please help me, I have full bench fee waiver fellowship award for covering living and accommodation costs to the value of a 40000 £ per annum and this fellowship is not subject to taxation, does this mean that I hold the following status: Income-related Employment and Support Allowance? Am I eligible to apply for child benefit?
Posted Thu, 29 Aug 2024 15:19:13 GMT by HMRC Admin 19 Response
Hi,

Sorry, we can only answer HMRC questions on this forum.

Thank you.

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