HM Revenue and Customs
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Summer job students reminded about tax

Summer job students reminded about tax

News Release issued by the COI News Distribution Service on 20 July 2011

HM Revenue & Customs is reminding students that they may not have to pay tax on the money they make from summer jobs.

To earn extra cash, many undergraduates take summer jobs. But large numbers are unaware that, provided their total earnings for the tax year are less than the personal allowance of £7,475, they will not have to pay any tax on the money they make.

To ensure their employers don’t deduct tax they don’t owe, students need to fill in a form P38(S), which they can download from the HMRC website at

Students who fail to fill in the form will not lose out, however, as they can reclaim any tax paid by sending HMRC a form P50, available online at

Stephen Banyard, Director General of Personal Tax at HMRC said:

“We don’t want students to pay tax when they don’t owe any, so we’re encouraging them to fill in a P38(S) and send it back to us. That way they can keep all the money they’re earning for student life’s essentials.”

Notes to Editors

1. Tax advice for students can be found at:

2. A student tax calculator is available at:

Follow HMRC on Twitter @HMRCgovuk

NAT 63/11

Issued by HM Revenue & Customs Press Office

Press enquiries only please contact:


HM Revenue & Customs Press Office

Sara Pont
Phone: 020 7147 0394

HMRC Out of Hours
Phone: 07860 359544

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