I'm a student with a part-time job — will I pay tax, and how do I claim a refund for 2026/27?

Full answer

Students are taxed exactly like any other worker — there is no student exemption. For 2026/27 you can earn up to the £12,570 Personal Allowance across the whole tax year before paying any income tax; above that, the basic rate is 20% up to £50,270. National Insurance works per pay period, not annually: you pay 8% on earnings between £242 and £967 a week (the £12,570 annual threshold split weekly). So a few busy weeks can trigger NI even if your yearly total stays under the allowance — and NI is not refundable on these grounds. Income tax, however, often is. Refunds commonly arise for two reasons. First, if your employer puts you on an emergency tax code (for example a first job with no P45), PAYE may over-deduct because it assumes you earn the same each month all year. Second, seasonal work — heavy summer or Christmas hours — can push monthly tax up even though your annual income is below £12,570. To claim, check your tax code on your payslip or via your Personal Tax Account at gov.uk. If you are still working, HMRC usually corrects it automatically once your code is right and may refund through your wages. If you stop work part-way through the year, complete form P50 to reclaim sooner; otherwise HMRC reconciles after 5 April and sends a P800 with any repayment. The Personal Allowance is UK-wide, so the £12,570 threshold and the refund process are identical in Scotland, Wales and Northern Ireland — only the tax rates above it differ (Scotland has its own bands starting at 19%). Keep all P45s, P60s and payslips. If you also do casual self-employed work, the £1,000 trading allowance may cover it tax-free.

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