Expenses and benefits: scholarship for an employee's family member

Printable version

1. Overview

As an employer providing scholarships for your employees바카라 사이트™ family members, you have certain tax, National Insurance and reporting obligations.

This also applies to exhibitions, bursaries and other educational endowments.

2. What's exempt

You don바카라 사이트™t have to pay or report anything if the scholarship is 바카라 사이트˜fortuitous바카라 사이트™. This means that there바카라 사이트™s no direct connection between the employee working for your business and their family member getting a scholarship.

A scholarship is fortuitous if all the following apply:

  • the person with the scholarship is in full-time education
  • the scholarship would still have gone to that person even if their family member didn바카라 사이트™t work for you
  • the scholarship is run from a trust fund or under a scheme
  • 25% or fewer of the payments made by the fund or scheme are for employment-linked scholarships

3. What to report and pay

If the scholarship isn바카라 사이트™t exempt, you must report it to HM Revenue and Customs (HMRC) and may have to deduct and pay tax and National Insurance on it.

You must:

4. Technical guidance

The following guides contain more detailed information: