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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Benefits: scholarships provided for members of the family or household of a director or employee: returns by trustees of payments of educational trusts

After 5 April each year a nominated Band D officer should:

  • review the establishment file headed ‘Educational and Scholarship Schemes’
  • send letters, adapted where necessary, to the trustees of each trust on the lines of the draft letter in EIM30008. The name and address of the trustee will be shown on the ruling from IR Trusts Bootle or Financial Intermediaries and Claims Office in the employer’s file
  • enclose a small supply of forms P11D with the letter
  • send a copy of the trustees’ return to any other office which deals with an employer shown.