I think I'm correct in saying that P46 would only apply in limited
circumstances and student notetakers with other jobs (or who have been in
full-time employment or unemployment during the tax year) might not fit
those circumstances, the problem being the poverty income levels at which
tax on earnings can start to bite.
Students can be referred to the Inland Revenue's web pages for more info
(http://www.inlandrevenue.gov.uk/students/taxandu.htm) - the 2002 version of
the leaflet IR60 is available there as well from
http://www.inlandrevenue.gov.uk/leaflets/c1.htm. Your SU Advice Centre may
also have paper copies of the latter.
And your payroll should perhaps be geared to trying to take as little tax
from students as possible ... but it does depend on the students coming up
with the right info too.
Paul
> -----Original Message-----
> From: Sue Green [SMTP:[log in to unmask]]
> Sent: Monday, April 05, 2004 2:52 PM
> To: [log in to unmask]
> Subject: Re: Tax for notetakers
>
> Pauline,
>
> Our student notetakers complete & sign an Inland Revenue form, P46, which
> means they are not subject to tax or NI. I think there is a limit to
> earnings but our Payroll section deals with that when they become liable
> to
> tax. If students are employed in other capacities at your university (eg
> as
> casual library staff, helpers within WP), Payroll should be used to this.
>
> The position for non-students would be more complicated. If it is their
> only
> job I think they could still use the P46 route, but I'm not sure.
>
> Hope this helps,
>
> Sue
>
> Sue Green
> Disability Co-ordinator
> The University of Birmingham
> Tel 0121 414 2897
> website www.sscs.bham.ac.uk/disability
>
>
> -----Original Message-----
> From: Pauline McInnes [mailto:[log in to unmask]]
> Sent: 05 April 2004 14:11
> To: [log in to unmask]
> Subject: Tax for notetakers
>
>
> Hi all,
> Does anyone know the rules about taxing notetakers pay? WE employ
> student notetakers or recent graduates and I'm not sure if they should
> be getting taxed or if there is a rule about how much they can earn
> before they start to be taxed.
>
> If anyone can clear this up, I'd be very grateful, our contact in HR is
> away at the moment and I have student notetakers very upset (The
> University has just taken over paying some of our notetakers directly,
> so this hasn't come up before).
>
> Many thanks
> Pauline McInnes
>
>
> Pauline McInnes
> Special Needs Co-ordinator
> Disability Team
> Student Services
> St Mary's Road
> Ealing
> London
> W5 5RF
> Tel: 0208 231 2058
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