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Income Tax

Think you're paying too much tax - or not enough? Read on.

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Taxing question

Question

As a student, do I have to pay tax on any money I earn?

Answer

Everybody, even students, has to pay income tax if they earn more than the personal allowance of £6475. Once this amount has been earned there are two tax rates:

  • Any income up to £37,400 will be taxed at 20%
  • Any income over £37,400 will be taxed at 40%

In addition, you will also have to pay National Insurance (NI) contributions if you earn more than £110 per week. All figures are for the 2009-10 tax year.

If you have a part-time or several part-time jobs, your employers may well take tax and NI contributions from you if you earn more than £110 per week for NI, and £124 per week for tax.

However, if, during the tax year (6 April to 5 April), you don't earn more than the Personal Allowance, the HM Revenue and Customs will refund any overpayment of tax. They won't refund NI contributions, but these will count towards your retirement pension.

If you're a non-taxpayer you can register with your bank or building society to receive interest gross of tax, or reclaim tax you have already paid to the Inland Revenue. Some of main groups affected are students, young savers and those on a very low income.

To get your interest payments tax-free, you need a copy of the HM Revenue & Custom's form R85, available from your local bank or building society. This form is also available in the HMRC IR110 or from your local tax office.

Updated: 16/03/2010


Question answered by CAB


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