We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing scholarships for employees' family members
As an employer providing scholarships for your employees’ family members,…
You don’t have to pay or report anything if the scholarship is…
If the scholarship isn’t exempt, you must report it to HM Revenue and…
The following guides contain more detailed information: scholarships…
Find out about tax charges on scholarships.
Upper Tribunal Tax and Chancery decision of Mr Justice Miles on 17th December 2021
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).