From 6 April 2013 form P38(S) was withdrawn from use. From this date students are treated in the same way as all other employees for Income tax and National Insurance contributions purposes. A Starter Checklist form should be completed in place of the P38(S).
Download the Starter Checklist here. This form is designed to be completed online. Please ensure you complete both the employee personal details and the employee statement. The employee statement should be signed by hand, not with a printed signature.