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November 2016 newsletter

Welcome to the first regular newsletter from the Tax Guide for Students (TGFS) website. The purpose of the newsletter is to highlight any topical tax issues which may affect students, apprentices and student money advisers.

In this newsletter we talk about the changes to the National Minimum Wage (NMW), council tax and self assessment tax returns. We also link to recent news articles from the TGFS and the Low Incomes Tax Reform Group (LITRG).

National Minimum Wage

The NMW rates changed from 1 October, the new rates are below.

 Age  From 1 April 2016
 Rate per hour
 From 1 October 2016
 Rate per hour
 25 and over (National Living Wage)  £7.20  £7.20
 21 and over  £6.70  £6.95
 18 to 20  £5.30  £5.55
 Under 18  £3.87  £4.00
 Apprentice 
 (under age 19 or in first year of apprenticeship
 £3.30  £3.40


The NMW regulations depend on your age, but remember there is also a special rate for apprentices who are under the age of 19 or are in the first year of their apprenticeship.

There is more information on the NMW and the National Living Wage, which was introduced on 1 April 2016 on our factsheet, which covers topics such as when it applies, how it is calculated and what to do if you are not being paid it.

Council tax

Many students would have moved into new accommodation last month and many may have assumed that they do not need to pay council tax. However, whether or not there is council tax to pay depends not only on your circumstances but also on the status of your fellow housemates.

The rules for council tax depends on where you live; Northern Ireland (where council tax is called rates) and Scotland operate different rules to England and Wales, where the rules on council tax discounts can vary depending on which local authority you reside in.

Generally, if you are a full-time student either residing in a halls of residence or sharing with other full-time students then your household should be completely exempt from paying council tax. Complications may arise, if you or your housemates decide not to carry on with their course, or change to a part-time course, or someone else who is not a full-time student moves in.

Our TGFS page on ‘Do students have to pay council tax?’ covers a number of issues affecting students including who is exempt from council tax, the definition of a full-time student and what will happen if you live in a house where not all your housemates are exempt.

Self assessment tax returns

The deadline to file a paper self assessment tax return has passed so if you need to complete a tax return for the 2015/16 tax year (which ended 5 April 2016) then you will need to complete it online as the online filing deadline is 31 January 2017.

The LITRG website has a tax guide on self-employment, which covers the self assessment tax return process, including how to register for self assessment, filing deadlines and detailed information on how to calculate self-employment taxable profits.

There is also information on the GOV.UK website about who is required to complete a self assessment tax return and how you can register to do so.

If you do need to complete a self assessment tax return but you have not filed a return online before then you need to either have a Government Gateway account or use GOV.UK Verify.

News articles

Tax Guide for students:

3 November: Help to design a new service for tax appeals

LITRG website:

17 October: Calling HMRC – do you really need to use a paid recording service?

(11-11-2016)

Contact: Claire Thackaberry (please use the 'Contact Us' form) or follow us on Twitter:@TaxGuideStudent

News

  • Any questions? I have almost finished repaying my student loan – how do I avoid overpaying?
  • Any questions? I’m a student moving home to start my new course – will I have to pay council tax?
  • Welsh income tax begins
  • Any questions? What is the personal allowance?
  • Any questions? Will my family still get tax credits if I am a student?
  • Any questions? National Minimum Wage for apprentices
  • Any questions? National Minimum Wage for apprentices
  • July 2017 newsletter
  • May 2017 newsletter
  • April 2017 newsletter
  • March 2017 newsletter
  • January 2017 newsletter
  • Postgraduate Doctoral Loans
  • December 2016 newsletter
  • November 2016 newsletter
  • Help design a new service for tax appeals
  • Students – how much tax are you paying?
  • I am a student – do I need to pay council tax?
  • Welcome - the National Living Wage!
  • HMRC to start sending out Scottish taxpayer notification letters
  • Autumn Statement – ‘security first’, but many low-income workers lose out
  • Do you live in Scotland? New Tax Guide for Students guidance available
  • Working during the summer – can you claim a repayment of tax?
  • NMW campaign – a chance for employers in the hair & beauty sector to ensure they comply with the law
  • Starting work for the first time? New Tax Guide for Students guidance available
  • Tax tips if you are working this summer
  • A mixed bag of a Summer Budget – but many low-income workers lose out
  • HM Revenue & Customs withdraw all 0845 numbers
  • Time is running out to claim your tax refund!
  • Are you a landlord? Happy that you have your tax affairs in order?
  • Finished working at your Christmas job? Make sure you have not paid too much tax.
  • Changes for the self-employed
  • Tax returns – do you need to complete one?
  • The Autumn Statement – how will the measures announced affect students and apprentices?
  • Celebrating Small Business Saturday, 6 December 2014
  • PAYE tax calculations – be sure to check yours
  • Claiming for repayment of tax when you have stopped working
  • Spending a year of your course abroad?
  • Increase in the National Minimum Wage
  • If you are disabled, make sure you claim all your benefits
  • Moving into new accommodation – what do you need to know about council tax?
  • Is something phishy going on?
  • Jobseeker’s Allowance – can you claim this summer?
  • Do you know when you start repaying your student loan and how much you repay?
  • Apply for your student loan now!
  • Are you being paid the National Minimum Wage?
  • Summer vacation work for students
  • Make sure you keep more of your wages
  • Claim your tax refund or lose it forever!
  • A Budget for earners and savers – but what of the lowest paid?
  • Press Release: Raise in threshold good but money could better help elsewhere, say charity
  • Tax scams can cost you – protect your cash
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