P38(S) Student Employees - Relaxation in rules for obtaining information from students

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11 October 2007

It was in 2005 that form P38(S) ceased to be a year-end return and employers were permitted to simply keep the student employee's signed statement as part of the the auditable payroll records. HMRC has now announced that, subject to proper controls, employers may stop using the official form altogether and accept information provided electronically instead.

The conditions are:

• the P38(S) arrangement may not be used for term-time working
  
  
• information provided electronically by a new student employee must be exactly the same information as is required on form P38(S)
  
  
• the employer's procedures must be such that it is possible to demonstrate that it was the student employee, and no one else, who provided the information
  
  
• the employer must maintain an adequate audit trail and be able to make it available to HMRC in the event of a query or compliance visit.

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