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HMRC internal manual

Employment Income Manual

Benefits: scholarships provided for members of the family or household of a director or employee: the amount of the chargeable benefit

Section 204 and Section 214 ITEPA 2003Where an employer provides a scholarship the amount of the chargeable benefit is the “expense incurred” in providing it less any amount made good by the director or employee (see


Where an award is made from an educational trust treat the expense incurred in providing the award as the payments actually made by the trustees (Section 214 ITEPA 2003). The figures should be available from the returns made by the trustees, see TM1000. For this purpose do not take into account any tax suffered by the trust on its income.