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Posted Tue, 05 Nov 2024 23:15:26 GMT by univoxon
I got an award from an overseas foundation which contained maintenance allowance to support my full-time research while affiliated with an UK university. However as the award is solely for me, I have no employment relationship with the university and the university also does not remunerate me in any other forms. In this case, does this award count as gift of cash and not liable for tax?
Posted Mon, 11 Nov 2024 12:56:19 GMT by HMRC Admin 17 Response

Hi ,
 
Please refer to :

EIM06250 - Employment income: scholarship income: miscellaneous awards: research awards or fellowships

and associated linksm  .

Thank you .

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