Working as a Student

If you have a job when you are a student you may need to pay Income Tax and National Insurance.  

Tax and National Insurance  

You have to pay:  

Your employer will usually deduct Income Tax and National Insurance from your wages through Pay As You Earn (PAYE).  

If you have paid too much tax  

If you have paid tax and stop working part way through the tax year you may be able to claim a refund.   

Use HMRC’s tax checker to find out if you might have paid too much tax, or contact HMRC.  

Holiday jobs abroad  

If you normally live and study in the UK but work abroad during the holidays you will need to pay: 

  • UK tax on anything you earn above your Personal Allowance 

  • National Insurance if you work for a UK employer 

If you work for a foreign employer you do not need to pay National Insurance in the UK, but you might have to pay contributions in the country you are working in. 

If you are self-employed 

If you work for yourself you need to fill in a Self Assessment tax return each tax year, with details of your income and expenses. HMRC will then work out how much tax you need to pay. 

Foreign students working in the UK 

Some double-taxation agreements mean you do not pay UK tax on your income if you work while you are a student. 

If your country does not have an agreement like this, you have to pay tax in the same way as others who come to live in the UK. 

Further information on Working as a student can be found on GOV.UK's website.