Taxation of phd stipend

[hiriskpaul]

My daughter receives just under £20k as a PhD stipend. As I understand it this is not taxable, but I would like to know the ifs and buts surrounding "not taxable". She has just bought a flat and will rent a room soon. She also has income from tutoring and some investment income. My question is whether the stipend really can be completely ignored, or whether it comes into the tax calculation in some way.

[JoyofBrex8889]

https://www.gov.uk/hmrc-internal-manual ... l/eim06205

Might be helpful: AIUI the status of the different income streams is important.

[chas49]

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim06205

Might be helpful: AIUI the status of the different income streams is important.

This page (https://www.gov.uk/hmrc-internal-manual ... l/eim06235) is directly relevant.

[hiriskpaul]

Thanks everyone. It does seem to be the case then that PhD stipends are entirely tax free in all circumstances and does not need to be included in tax considerations. Very helpful as it frees up students personal allowance for use elsewhere.