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Two tax moves for students

26 February 2008
Issue: 4147 / Categories: News , Income Tax
PAYE process for students looks to improvements, and student loan deductions procedure to change

HMRC are consulting on how the PAYE process for students might be improved with particular reference to the P38(S) form.

The Revenue says the current arrangements to help them pay the right amount of tax no longer work for the majority of students in employment and are inefficient with the P38(S) form imposing an estimated an administrative burden of around £5 million a year on business.

On the other hand students' regular overpayment of tax can cause them needless financial hardship and stress. Modernising current processes will help address these concerns.

Responses to the issues and questions raised in the consultation document must be made by 16 May 2008 to Maggie Anderson HMRC PAYE SA & NICs Directorate Room 1/40 100 Parliament Street London SW!A 2BQ or e-mail

In related news HMRC have announced that the procedure for...

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