Students: Working in term time and the holidays There are special rules about tax for students who only work in the Easter, summer, and Christmas holidays. These special rules do not apply if you also work at other times. If you work at other times, the special rules will not apply to any of your earnings, from holiday work or other work. So if you are a student, and you do paid work in term time, the special rules will not apply to you. The normal rules for tax and National Insurance will apply to all your earnings, (term time and holidays) in the same way that they do for other people who are not students. Working as an employee in term time and the holidays Income Tax If you had a previous job, your employer gave you a form P45 (Opens new window) when you left. Give this to your new employer. If you have no form P45, or you left your last job in an earlier tax year, you will need to complete a form P46 (Opens new window) instead. Your new employer will provide this form. Your new employer will use the form P45 or P46 to find out your tax code from the HM Revenue & Customs (HMRC). Using the tax code, your employer can work out correctly any tax you must pay. If you have more than one job at the same time, you should contact the HMRC to get a different tax code for