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The short answer
International students in UK part-time jobs often overpay Income Tax because they start on an emergency tax code (ending W1, M1 or X) or a BR code, which does not spread the £12,570 Personal Allowance across the year. If your total earnings for the tax year stay under the allowance, you owe no Income Tax, and HMRC refunds the overpayment through your pay once your code is corrected, by a P800 letter after the tax year, or through a claim. National Insurance is worked out per pay period and is not refunded this way.
A student working 20 hours a week in term time and full time in the holidays can easily end the tax year with a payslip showing tax taken, even though their income is below the Personal Allowance. That money is usually recoverable. The trick is understanding why it was taken.
Why students overpay
GOV.UK's tax codes page explains the codes behind most overpayments:
- 1257L
- The usual code for someone with one job; it gives the £12,570 Personal Allowance across the year
- Emergency codes (ending W1, M1 or X)
- Used when HMRC does not yet have full details; each pay period is taxed on its own, ignoring earlier months
- BR
- All pay taxed at the basic rate of 20%, with no allowance; can be used for a second job
- 0T
- No Personal Allowance
Students hit these for three common reasons: a first UK job without a P45, a second job where the employer applies BR, and pay that jumps in the holidays. On an emergency code, a high-earning vacation week is taxed as if you earned that much every week, even though the quiet term weeks used little of your allowance.
Worked example (illustrative)
Example: a student works 30 term weeks at £254.20 a week (20 hours at £12.71) and 10 vacation weeks at £476.63 (37.5 hours), on an emergency W1 code giving about £241.73 of allowance each week. Annual pay is £12,392.25, under the £12,570 Personal Allowance, so the correct tax for the year is nil.
| Period | Tax per week on W1 (20% above £241.73) | Total |
|---|---|---|
| 30 term weeks at £254.20 | £2.49 | £74.70 |
| 10 vacation weeks at £476.63 | £46.98 | £469.80 |
| Tax deducted for the year | £544.50 | |
| Tax actually due | £0 |
The whole £544.50 should come back. Had the student been on a BR code instead, 20% of every pound would have been taken, about £2,478 over the year, which is the far bigger risk on a second job.
How to get it back
During the tax year
GOV.UK says HMRC can take up to 35 days from your job start to update an emergency code, and sends the new code to you and your employer within 15 working days of a change. Once the correct cumulative code is in place, overpaid tax is refunded through your pay. You can speed this up by giving your employer your P45 from any earlier job, or by checking your tax code in the HMRC app or your personal tax account.
After the tax year ends on 5 April
GOV.UK says HMRC sends a tax calculation letter, called a P800, or a Simple Assessment letter if you paid too much or too little; these go out between June and March of the following tax year. A wrong tax code and overlapping jobs are among the reasons listed. If you think you overpaid and get no letter, GOV.UK's claim-a-refund tool tells you what to do for your situation, including UK income earned before leaving the UK.
Steps
- Check the tax code on your latest payslip. If it ends in W1, M1 or X, or reads BR on your only job, query it.
- Give your employer your P45 if you had another job this tax year.
- Sign in to the HMRC app or your personal tax account and check your employment and estimated income.
- Keep every payslip and your P60.
- After 5 April, watch for a P800, or use GOV.UK's claim-a-refund tool if none arrives.
For more on codes, see emergency tax codes in a first UK job and tax code 1257L explained. If you are leaving the UK after your course, see reclaiming tax when you return to Nigeria.
Where Pryme fits
A refund of a few hundred pounds is worth putting to work. A Pryme Personal Account holds pounds and naira (multicurrency), so you can keep it in pounds or move part of it home with Swap, which shows the rate and the fee before you approve. Outside Nigeria, Pryme's activities are carried out through regulated partners.
Questions people ask
Why am I paying tax on my part-time job as a student?
Usually because you are on an emergency code (ending W1, M1 or X) or a BR code, which does not apply your full allowance across the year.
Can international students get a tax refund in the UK?
Yes. If your total pay in a tax year is below the £12,570 Personal Allowance, any Income Tax taken can be refunded through your pay, a P800 or a claim.
When does HMRC send P800 refunds?
GOV.UK says between June and March of the tax year after the one in which you overpaid.
Can I get my National Insurance back?
Not through a tax refund. National Insurance is worked out on each pay period, so it is not refunded because your annual income was low.
Sources
- GOV.UK: Tax codes · accessed Oct 2026
- GOV.UK: Tax overpayments and underpayments · accessed Oct 2026
- GOV.UK: Claim a tax refund if you paid too much tax on your pay · accessed Oct 2026
- GOV.UK: Income Tax rates and Personal Allowances · accessed Oct 2026
- GOV.UK: National Insurance, how much you pay · accessed Oct 2026
- UKCISA: Student work (updated 28 Jan 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.