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HMRC internal manual

Employment Income Manual

Employment income: scholarship income: miscellaneous awards: awards made by overseas bodies

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

Commonwealth scholarships and fellowships

These are awarded under the Commonwealth Scholarship Plan and are exempt from tax in the United Kingdom. The stipends of visiting fellows are also regarded as exempt provided that the recipient is not required to undertake teaching engagements during tenure of the fellowship. But, if a visiting fellow is required to teach, he may be exempt under the relevant double taxation agreement (see DT226).

There is a list of Commonwealth countries at RE1713.