I have a GP client who has completed her training during TR 2020 and started receiving self employed income. During her training she received income from Health england classed as 'Bursary'. Is this amout subject to tax and NI deductions? I have been reading around and cannot conlude if it is subject to deductions. She was informed by Health education england that it is tax free, but I am not sure. Any advice as I am preparing her tax return?
Thank you