If you have a form P45 (because you have already worked or claimed Job Seekers Allowance during the year) give it to your new employer. The form P45 shows your Pay As You Earn tax code, your total earnings and how much tax you have paid since the start of the tax year.

If you think your total taxable income in the whole tax year is likely to be no more than your tax-free personal allowance (the amount of income you can have before you start paying tax, £6,475 for people under 65 for the year ending 5 April 2011) then ask your employer for form P38(S).

This is a short form that you complete and sign and give back to your employer. It authorises your employer to pay you free of tax because you are a student.

If your employer has deducted any tax, say before you return the form P38(S) to him, he will refund the tax deducted.

The P38(S) is a difficult issue - you cannot use it if you are working in term time. This is a major problem for a lot of students because if you do work in term time you will come within the tax system and probably pay too much tax. Do bear this in mind and if it applies to you make sure you claim a repayment. More information about repayment claims can be found here.

LITRG are working to try to get the P38(S) changed. We have been in discussion with the Revenue and employers to get a better outcome for students and this is continuing currently.

If your employer has more than 50 employees (or from 6 April 2011 if he has less than 50) - the way the P38(s) information is filed with HMRC has changed. You are no longer be required to complete the pre-printed form P38(s) but you will have to supply your employer with the same information that used to be on the form. They must get this information directly from you and they must keep a record of the facts and how they got them.