Anyone who works in the UK will pay Income Tax on anything they earn over their personal allowance. The threshold for the 2012/13 tax year is set at £8,105 (Increasing from £7,475 on April 2012).
Everyone who starts work in the UK must complete a tax form. The form is used by your employer to deduct the correct amount of tax from your pay.
- P45 - Your employer should provide a P45 at the end of each employment. Give this form to a new employer, this will allow them to tax you correctly.
- P46 - Complete this form if you do not have a P45 from a previous employer.
Download a P46 to give to your new employer.
- P38(S) - Complete this form if you are ONLY working in the vacation and will not be earning over the personal allowance during this period
of employment. You should not use this form if you have any form of term-time job.
Download a P38(S) to give to your new employer.
- P60 - Your employer should provide you with this form at the end of each tax year (6 April - 5 April). It provides a summary of your earnings, National Insurance contributions and tax deductions.
The Student Tax Advice Site - produced by HM Revenue & Customs (HMRC) and the National Union of Students (NUS).
See more relevant employment legislation