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HMRC internal manual

Business Income Manual

Research grants and fellowships: British Academy

As a result of discussions with the British Academy, HMRC have agreed that in general, awards and grants it makes are not taxable. Where, however, such awards are received in the course of the beneficiary’s profession or vocation, advice should be obtained from CTISA (Technical). As regards other awards, see EIM06205 onwards and BIM50710.