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Contents

Official guidance
PAYE Manual

PAYE46000 · Employer returns: employer return post capture

  • PAYE46001 · Introduction
  • PAYE46010 · Captured returns - exceptions - up to 2004
  • PAYE46015 · Changes to return receipt details post capture
  • PAYE46020 · Checklist and declaration on P35 and P35MT - up to 2004
  • PAYE46022 · Correcting P35 questions and declarations
  • PAYE46023 · Correcting P35 questions and declarations 2005 onwards (Action Guide)
  • PAYE46025 · Collection of student and postgraduate loans (CSL)
  • PAYE46030 · ECS - processing employer return details - up to 2004
  • PAYE46035 · Errors / omissions from employer returns
  • PAYE46036 · Errors / omissions from employer returns (Action Guide)
  • PAYE46040 · Form P38 review
  • PAYE46041 · Form P38 review (Action Guide menu)
  • PAYE46042 · Form P38 list review (Action Guide)
  • PAYE46043 · Reviewing forms P38 and P38A (Action Guide)
  • PAYE46045 · Form P38(S)
  • PAYE46046 · Form P38(S) (Action Guide)
  • PAYE46075 · Post capture checks
  • PAYE46095 · Tax credit funding discrepancy - up to 2003
  • PAYE46100 · Tax credits
  • PAYE46105 · Tax table check
  • PAYE46106 · Tax table check (Action Guide)
  • PAYE46110 · Underpayments
  • PAYE46111 · Underpayments (Action Guide)
  • PAYE46011 · Captured returns - exceptions - up to 2004 (Action Guide)
  • PAYE46016 · Changes to return receipt details post capture (Action Guide)
  • PAYE46021 · Checklist and declaration on P35 and P35MT - up to 2004 (Action Guide)
  • PAYE46055 · Form P228 - up to 2004
  • PAYE46060 · Forms P14 rejected by NICO - up to 2004
  • PAYE46065 · Forwarding end of year papers to NICO - up to 2004
  • PAYE46070 · NICO invoices - up to 2004
  • PAYE46071 · NICO invoices - up to 2004 (Action Guide)
  • PAYE46080 · Recovery of excess tax credit funding - up to 2002
  • PAYE46081 · Recovery of excess tax credit funding - up to 2002 (Action Guide)
  • PAYE46090 · Regulation 80 determinations
  • PAYE46096 · Tax credit funding discrepancy - up to 2003 (Action Guide)
  1. Employer returns: employer return post capture: contents
  2. Employer returns: employer return post capture: form P38(S)

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

From HM Revenue & Customs · PAYE Manual

From 6 April 2013, form P38(S) is withdrawn and students will be treated in the same way as all other employees for PAYE tax and NIC’s purposes regardless of when they work for an employer.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

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