Guide: UK Student Tax Exemptions

If you are working as a student you may be due a tax exemption. If you don’t find an answer to your question below, please send us an E-mail

I am a full time student in the UK. Can I claim a tax exemption?
Almost all working students can claim a tax exemption. Most students only work part time or in the summer/ Christmas holidays and as a result they are exempt from paying any tax if they earn below the annual tax free allowance.

Is all my income student tax exempt?
If you earn below the tax free allowance (£6,475 in the 2009/2010 tax year) then you are exempt from paying any tax on your income. If your employer has taken tax from your wages you will be able to claim it all back. If you earn above the tax free allowance, you may still be due a tax refund. Use our tax rebate to check.

How can I calculate my student tax rebate?
Once you finish working, your employer should give you a P45. Alternatively in April, at the end of the tax year, you will be given a P60. Using these documents you can calculate your tax refund by putting the total income and tax figures into the tax refund calculator

I was not given a P45/P60 from my employer. Can I still claim a tax rebate?
Yes. Request a ’statement of earnings’ from your current or previous employer. They are required by law to provide you with this document, which is a sufficient replacement for a lost P60 or P45 for the Inland Revenue.

I am a foreign student. Can I claim an International tax exemption from the Inland Revenue?
Yes – both international students and students from the UK are able to claim a tax rebate if they earn less than the tax free allowance of £6,475 in the 2009/2010 tax year.

I finished studying just under 2 years ago. Have I missed my chance to make a tax rebate claim?
No. There is a 6 year deadline, so if you worked as a student anytime in the last 6 years, there is a good chance that you can make a claim for any tax that you paid while working.

How do I claim my UK student exemption?
There are two ways to make a claim. You can make a claim yourself or you can use a tax rebate agent such as TaxFix. If you are claiming yourself, you will need:

• Any P45/P60’s
• A P91 – Employment History form
• P85/P86 - Leaving/Entering the UK forms
• Covering Letter
• Form P38(S) - Inland Revenue Student Tax Exemption Form

Once you have all the applicable documents listed above, send them to your local tax office. If you do not want to make the claim yourself, a tax refund agent will obtain all the information required on your behalf and submit your claim to the Inland Revenue.

Can I claim a National Insurance rebate if I am a student?
If you are a student resident in the UK you can claim a National insurance rebate.