Students: What if I take a gap year?

During your gap year, we don't take into account the fact that you are a student when we work out your tax. What we do take into account is what you decide to do.

Using your gap year to travel
If you decide to travel abroad, we may owe you a tax rebate if you had a job before leaving. However, you will only be able to claim a rebate if you do not plan to do any work while you are travelling.

If had a job before leaving and you intend to work while you are travelling abroad, you should contact our Centre for Non-Residents helpline on 0845 070 0040. They may advise you to complete a form P85 (PDF 54K).

If you have not worked in the tax year and you do not intend to work while you are travelling, you will probably not have to do anything before you leave. However, if you would like to check you should contact your tax office.

Using your gap year to work in the United Kingdom
If you plan to work in the UK in your gap year then we will treat you like any other person who works. You will be liable to pay tax and National Insurance contributions if you earn enough.

Student loans
You do not have to make student loan repayments until you have finished or left your course. So, you won't have to start making repayments if you are planning to return to your course after your gap year. The Student Loans Company website or helpline (0800 40 50 10) will have more information.