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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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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From April 2012, the use of the P38(S) procedure was withdrawn for all employers involved in RTI.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.