EP8602 - Foreign students: use of form P38(S)

Form P38(S) may only be used by foreign students who are

  • European Union nationals working in the UK, or
  • sponsored by one of the authorised sponsors below.

The following sponsors are authorised to supply foreign students a form P38(S):

General Sponsors

BUNAC
British Universities North America Club 16 Bowling Green Lane London EC1R 0BD
CFS/AOSCCanadian Federation of Students/Association of Student Councils (Canada) Toronto Canada
EURO EMPLOYIrchester, Wellingborough, Northants
IAESTEInternational Association for the Exchange of Students for Technical Experience
LEICESTER TWINCity of Leicester Twinning Association
WORKABOUT UK LTDClaverley

Farming Sponsors

CONCORDIA (YSV) LTDHove
FRIDAY BRIDGE (INTERNATIONAL FARM CAMP)Wisbech
G's MARKETING LTDEly
HAYGROVE LTDLedbury
HOPS (LABOUR SOLUTIONS)Kenilworth
R & J M PLACE (INTERNATIONAL FARM CAMP)Tunstead, Norwich
S & A PRODUCEHereford
SASTAK LTDCraven Arms, Shropshire
WILKIN & SONS LTD (INTERNATIONAL FARM CAMP)Tiptree, Essex

The sponsor's name will be shown on the P38(S). BUNAC enter the student's 'blue card' number; other sponsors record the student's passport number or registration card number.

Employers are asked to check the identity of the student against the photograph on their passport or card.

There are other student exchange bodies which provide work with particular UK employers. If a sponsor not listed in this paragraph asks to relax PAYE requirements in respect of students, or you require advice regarding the issue of forms P38(S) by sponsors

  • contact PAYE Technical Advice - Shipley.

See paragraphs 115 and 116 of booklet CWG2 (Employers Further Guide to PAYE & NICs) regarding the NIC position of foreign students.