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.

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.

Partner Content