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HRMC relaxes payroll officialdom

15 Oct 2007

HRMC relaxes payroll officialdom The government has decided to ease regulations requiring information from students for payroll records.

Her Majesty's Revenue and Customs department (HRMC) has announced that the official P38(S) form required for student employees for auditable payroll records is not a necessity as long as details are provided electronically.

This will remove the use for pre-printed HMRC forms which will not only improve the efficiency of the form but will save a huge amount of paper every year.

According to the government guidelines: "The employer must put in place adequate safeguards which would confirm that it was the student employee, and no one else, who had provided the information."

It further states that the information provided is the same as it would have been on the P38(S) form.

The P38(S) form was designed for students working during their holidays and earning less than £5,225. It allows these employees to avoid paying tax on their earnings.

Milkround.com recently carried out research that revealed 83 per cent of students and graduates use recruitment websites to find work.

It also found that 37 per cent consider recruitment websites the most useful way of finding work.

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