Filing in-year PAYE forms online

13.7 Changes to the P38(S) process

You will be able to obtain the information required on form P38(S) in the way that suits you best as an employer. The student employee will no longer have to complete the HMRC form P38(S) with the relevant information. But, you must be certain that the information was supplied by the student and not anyone else, and you must keep a record of the information and how you got it.