P38S Student Employees
You can only use form P38(S) if you are a student working only
in the holidays and you have worked out that your total taxable income
will not exceed your Personal Allowance (£4,745 for the tax year
ending on 5 April 2004).
You cannot use the form if you have any job during term-time.
Ask your employer for form P38(S), fill it in and give it back to your
employer. You should then receive your pay without any tax taken off.