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A press release issued by HMRC on 2 September provides guidance to students on the procedures that allow them to be paid without having tax deducted if they earn less than the personal tax allowance during the 2009/10 tax year.

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Posted September 9th, 2009 | No Comments »

In March 2008, HMRC published a consultation document entitled Modernising PAYE Processes for Students. It addressed concerns that, as a result of changing student work patterns, the P38(S) procedures may no longer address the needs of most working students. In particular
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Posted July 15th, 2009 | No Comments »

In response to a question, HMRC has provided the following statement concerning the way in which the September increase in the personal tax allowance will be applied to students for whom a current form P38(S) is in force.

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Posted July 14th, 2008 | No Comments »