Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Background: real time information (RTI): P38(S): student employees

From April 2012, the use of the P38(S) procedure was withdrawn for all employers involved in RTI. Employers were informed that they must use normal PAYE procedures for any student they employ. This did mean that some employers and the students they employed were treated differently, in the same circumstances, depending on when they joined RTI.