Students in the UK are liable to pay income tax and national insurance contributions on their earnings, and have a tax-free personal income tax allowance just like everyone else. The personal allowance is £10,600 in 2015/16. So, if your earnings and other taxable income are lower than this allowance then you should not pay income tax. (Student loans, grants and other allowances are not taxable).
If you think that you will earn less than your allowance from holiday work, you can ask your employer for form P38(S) and you will not pay income tax on your earnings. If you already have a part-time job during term-time, you won't be able to use this form just for your holiday job, but your employer should ensure that you don't pay too much tax. All students will receive a tax certificate from the university in November. An online form has been provided for you to fill in.
If you are having problems with your council tax, such as due to an existing council tax debt, you can contact the Student Money Advice Line on 0113 812 5593. This line is not able to assist you with getting a council tax certificate, or help with your student status for council tax purposes.
There is more information on council tax and exemption certificates on this page.
It is important that you do not ignore a council tax demand as you may incur legal costs even though you are exempt. If you’re concerned about a demand you've received you could also contact the Students’ Union Advice Service.
Students’ Union Advice Service website
Email – firstname.lastname@example.org
Telephone – 0113 812 8408
Use the Tax Checker if you think that you have overpaid tax during the year contact HMRC.