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Posted Tue, 28 Nov 2023 13:49:59 GMT by TaxQuestion101
Hello there, In the tax-year 22/23, I started working for a United Nations Institute as a Research Fellow. In return, I receive a monthly stipend to cover my living costs. Does this count as taxable income? I do not receive any kind of benefits (sick leave, holiday pay, etc.) and am not considered a UN employee. I can't find much information online about this specific situation, but I have seen threads which say that stipends received for PhD researchers are not counted as taxable income. Would this be classified in the same way? Thank you in advance for your advice!
Posted Thu, 30 Nov 2023 14:01:36 GMT by HMRC Admin 32
Hi,

Please refer to:

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

Thank you.

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