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