Income tax and NI

Need a National Insurance number? Or think you’ve been taxed too much in your part-time job? We’ve got some handy information and advice on Income Tax and National Insurance.

Income Tax

Students are NOT exempt from paying income tax! Every person working in the UK is taxed, but only once your earnings reach a certain level. In the tax year 2018–19, you can earn up to £11,850 without being taxed (£227.88 per week). This is called your personal allowance. The tax year starts in the first week of April each year.

In order to make sure you are not taxed on the first £11,850 of your earnings you need to make a declaration to the Inland Revenue. This can be done by completing the relevant tax forms for every job you do:

  • P46 for any part-time or temporary work during semester or vacation
  • P38(S) if you only work during the vacations. (If you do any work during semester you need a P46 instead)

If you think you have paid too much tax, contact your Tax Office. If you have paid too much tax then the Tax Office can send you a repayment at the end of the tax year.

National Insurance

If you earn more than £162 per week you will have to pay National Insurance contributions. These will be deducted from your pay and should be shown on your payslip.

If you don’t know your national insurance number you could look at old payslips, your P45 or P60, or follow the steps here:

If you need to apply for a National Insurance Number in order to work in the UK, phone the application line on 0800 141 2075.