Will my pupillage awards be taxed?

Will my pupillage awards be taxed?

Pupillage awards from the Inns are treated as scholarships and are totally exempt from income tax. Pupillage awards received from chambers are not regarded as scholarships and are fully taxable. There is, however, an exception to this rule. The exception is if the awards from chambers are received within the first six months of pupillage, in which case they are normally exempt. This is why in practice you will find that awards, if any, from chambers are more generally paid within the first six months of pupillage than the second six. 

This answer was last checked May 2017. This answer is for general guidance only. It provides an outline, and may not include points which are important in your case. You should not rely on this answer without taking individual advice based on the full facts of your case. The information given was correct at the time of release.