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Students and Tax

Students who are working may be eligible to pay tax. In general, if you earn less than £4,745 in the tax year you shouldn't pay any tax, if you earn less than £91 per week you shouldn't pay any National Insurance contributions.
If you earn between £4745 and £6765 you will be taxed at 10% and then at 22% for anything above this, but below £31,400. If you earn more than £31,400, this will be taxed at 40%. National Insurance for those earning over £91 per week is paid at 11%.
If you think that you may be paying too much tax, you can check online: www.inlandrevenue.gov.uk/students/tchecker_hold.htm
To reclaim tax, get a repayment form (P50) from your local Tax Office, or ask them to review your tax. The time limit for making a repayment claim is five years and ten months from the end of the tax year. For example, you must make a claim for repayment of tax paid in the tax year that ended in April 2000 by 31 January 2006.

International students

International students who are working in Scotland may be able to claim tax and National Insurance contributions back when they return home, you will need a P85 Form to do this, available from your local Tax Office.
If you have any concerns about your eligibility, you can speak to the Inland Revenue:
Glasgow Inland Revenue Centre
Cotton House
7 Cochrane Street
G1 1HY
T: 0141 285 4100
You can get further information from the student section of the Inland Revenue website: www.inlandrevenue.gov.uk/students/index.shtml
The Inland Revenue Tax + U Leaflet contains further information on working, student parents and working abroad: www.inlandrevenue.gov.uk/students/taxandu.pdf
If you have any further concerns regarding your tax, contact one of the advisers at Ask ask@theunion.strath.ac.uk to make an appointment or drop into the office in The Lounge on Level 5 of the Students' Union building.