Expenses and benefits in kind : a guide to tax and NICs: Scholarships: awarded to a member of the family of an employee  

Circumstances

Where a scholarship is provided to a member of the family or household of an employee by reason of the employment

Class 1 NICs

No

PAYE

No

Enter on P11D

Yes - section M

Class 1A NICs

Yes

Enter on P9D

No

Further information

Scholarships, EIM30001