ESM4160 - Particular occupations: fellowships
The recipient of income arising from a fellowship may be liable for tax and NICs on that income depending on the terms and circumstances of the award (see EIM06205 onwards and BIM65151).
The recipient of income arising from a fellowship may be liable for tax and NICs on that income depending on the terms and circumstances of the award (see EIM06205 onwards and BIM65151).