转自公司内部newsletter, 所以都是英文的，拿出来分享，希望对大家有帮助。有什么疑问大家尽管提出来一起讨论！
第一辑：学生打工是否要交税？

There are special rules about tax for students who only work in the Easter, Summer, and Christmas holidays, whereby it may be possible to receive your wages without the deduction of tax provided certain conditions are met. These special rules do not apply if you also work during term time. Instead, the normal rules for tax and National Insurance Contributions (NICs) will apply to all your earnings, (term time and holidays) in the same way that they do for other people who are not students.

If you had a previous job, your employer should have given you a form P45 when you left and you should give this to your new employer. If you do not have a form P45, or you left your last job in an earlier tax year, you will need to complete a form P46 instead. Your new employer will provide you with this form.

Your new employer will use the form P45 or P46 to find out your tax code from the HM Revenue & Customs. Using the tax code, your employer can correctly calculate any tax you must pay.

You will generally only have to pay tax if you earn more than the Personal Allowance. (This is basically the amount of money you can receive each year without paying tax and it’s £5,225 in the tax year from 6 April 2007 to 5 April 2008. This works out as £100 a week, or £435 a month.) If you work throughout the year, you should pay the right amount of tax. Note that you are only entitled to one Personal Allowance for each tax year, even if you have two or more jobs.

It is very unlikely that students would earn more than £34,600 but if any of you are that fortunate, you will pay 40% on your earnings above £34,600.

If you have paid tax and your total taxable income for the year doesn't go above your Personal Allowance, you can claim a refund. If you think you have paid too much tax you should ask your Tax Office for a repayment claim form. You don’t even have to wait until the end of the tax year to claim your refund.

学生是否要交国民税 (NIC)？

Students are also required to pay NICs on their wages. You pay NICs to build up your entitlement to a State Pension and other Social Security benefits.

NICs are due for any week in which your gross pay exceeds £100 (£435 a month). Your employer will deduct NICs from your pay if they are due.

For earnings between £100 and £670 a week, the rate of NICs is 11%. For earnings above £670 a week it is 1%. I doubt if many students will fall within the 1% bracket but it would be possible if, for example, you are working extremely long hours over Christmas and happen to have a few weeks of abnormally high wages.

i thought Fisical year 2007's tax personal allowrance is 5035?

just some tax tip based on my very limited knowlege.

If you are higher rate tax payer (40% rate) then don't don't give your money on chairty dontion on the treet. Have a Give as you earn or join the Gift scheme, it's more taxt efficent as you potentially save 18% of tax of the donation.

5035 是去年（06-07）的拉。

这些都是常识啊……每一个人都应该了解吧？

National Minimum Wage
From 1 October 2007 the National Minimum Wage will increase
again as follows:
Adult rate (workers aged 22 and over) will increase to £5.52
per hour from £5.35 per hour.
Development rate for 18-21 year olds will increase to £4.60
per hour from £4.45 per hour.

From 1 October 2007 workers’ holiday entitlement will increase
from 4 weeks to 4.8 weeks (24 days if you work a five day week),
pro-rata for those working part-time.
From 1 April 2009 the entitlement will increase to 5.6 weeks
(28 days if you work a five day week).
This entitlement includes bank and public holidays.