Contingent Worker - Intern

feet_up

A student I know has been offered an internship.

This is a (well) paid internship. At interview there was mention of a payment towards housing cost, since the internship is not in her home town.

In the contract the term for the Internship is a contingent worker and there is a a section for salary and a section for benefits which lists the sum as expenses related to your internship'. No mention of what the sum is for.

Is this sum taxable? Or I suppose I should ask  - What would it take for the sum not to be taxable, and what evidence would be helpful?

Jeremy535897

Most payments to interns are taxable:
https://www.litrg.org.uk/tax-guides/students/volunteering-and-training/how-are-interns-treated-tax

See https://www.gov.uk/guidance/company-provided-living-accommodation-480-chapter-21 for the taxation of accommodation benefits.