Students who plan to work only during the holiday periods, and expect to earn no more than their personal allowance (currently £6475) in the tax year should ask their employer for a P38(S) which should be completed at the commencement of employment. No deductions will then be made form the earnings unless the weekly pay exceeds the National Insurance lower earnings level (£110 per week).
Care should however be exercised if the student already has another part time job. If so then the P46 procedure should be followed.
Please contact us if you need further information.