Barrister: 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 generally paid more within the first six months of pupillage than the second six.
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