HMRC has said as long as their total earnings for the tax year were less than the £6,475 personal allowance, they will not have to pay tax. But to ensure that employers do not take tax off their earnings, students must fill in form P38(S) - see www.hmrc.gov.uk/forms/p38s.pdf.
Horticulture students can avoid Christmas earnings tax
Students in horticulture and other industries may not have to pay tax on income they receive over Christmas.
