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HMRC internal manual

Employment Income Manual

Employment income: scholarship income: miscellaneous awards: awards made by universities

Section 776 IT(TOI)A 2005 (Section 331 ICTA 1988)

Scholarships or studentships awarded by a university from its own funds or from endowments under its control should be considered for tax purposes in accordance with the instructions at EIM06225 and EIM06250.