Inland Revenue Student employees Income Tax You do not have to deduct tax from the pay of a student who works for you solely during a holiday if . this form is filled in on the back, and . you return it with your annual declaration and certificate on form P35. If 5 April falls during the period of employment, the student must fill in two of these forms, one for the tax year up to 5 April, and one for the new tax year from 6 April. National Insurance If the student's pay is at , or above, the lower earnings limit for National Insurance contributions, you must . use a form P11 Deductions Working Sheet (or your own equivalent pay record) to record the National Insurance contributions, and . complete a form P14 showing these contributions for submission with your form P35. The present lower earnings limit is shown in the booklet PAYE and NICs rates and limits for 2008-2009 , E12, your Employer's Help Book  Day-to-day payroll, E13 tells you how to fill in the P11 Deductions Working Sheet. P38(S) (2008) Student's declaration I, JERRY ARCHER Full name in CAPITALS Oxford University am a student attending Name of school, college, etc. and shall continue to attend until after 5 April next. I have no income from teaching or coaching, and no employment except during holidays. My total earnings including Jobseekers Allowance paid because of unemployment and other income from all sources, apart from scholarships and educational grants for the year ending 5 April next, will not be more than ?4,615. My National Insurance number is My date of birth is AB123467C 12/10/1964 My home address is 191 Blanford Road Reigate Surrey GB Postcode RH2 7DP Signature Date 29/05/2018 Employer's statement The declaration above has been completed and signed by the student. 02/07/1998 The total pay from to 6524.0 was Employer's name Demo Employer Limited Employer's address Network House Arundel Road Uxbridge Industrial Estate Uxibridge GB Postcode UB8 2RR Employer's PAYE reference Date 067/V30456 29/05/2018