CH208000 - Compliance Handbook - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
EIM06210 - Employment income: scholarship income: payments taxable as employment income?
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Section 776 IT(TOI)A 2005
Where income is received by an individual who holds an office or employment, before considering whether the exemption provided by section 776 applies, it is necessary to consider whether and on what basis the amount received is chargeable to tax.
For an amount to be chargeable to tax as employment income it must be either general earnings or specific employment income from an office or employment (see EIM00510).