Taxation of phd stipend
Posted: June 29th, 2019, 7:59 pm
by 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.
Re: Taxation of phd stipend
Posted: June 30th, 2019, 4:14 am
by JoyofBrex8889
https://www.gov.uk/hmrc-internal-manual ... l/eim06205Might be helpful: AIUI the status of the different income streams is important.
Re: Taxation of phd stipend
Posted: June 30th, 2019, 11:06 pm
by chas49
JoyofBrex8889 wrote: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.
Re: Taxation of phd stipend
Posted: July 1st, 2019, 11:12 am
by 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.