HMRC internal manual

PAYE Manual

PAYE46045 - Employer returns: employer return post capture: form P38(S)

From 6 April 2013, form P38(S) is withdrawn and students will be treated in the same way as all other employees for PAYE tax and NIC’s purposes regardless of when they work for an employer. Employers already within RTI have dealt with students this way since joining RTI.