To earn extra cash, many undergraduates take summer jobs. Large numbers are unaware that they don’t need to pay tax if their annual income is less than £7,475.
You will need to fill in a form P38 (S) which you can download from HMRC website. If you inadvertently find yourself paying tax, all is not lost, you can reclaim any tax paid by sending HMRC a P50, available online at www.hmrc.gov.uk/pdfs/p50.pdf.