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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - remunerative work (determining): Students (Info)

Students who receive Local Education Authority grants aren’t in qualifying remunerative work.

Although students may be full-time, the grant is a contribution to their maintenance and isn’t paid in return for work done on the course. Working for an academic degree is not self-employment.

This guidance applies equally to post-graduate students who receive research grants from their college or university.