The Association of Chartered Certified Accountants (ACCA) said the personal allowance for 2012/2013 is £8105 so it is unlikely any students who worked during the summer holiday will have reached that threshold.
"Money from summer jobs or part-time work is unlikely to push income over the personal allowance limit. The last thing you need is money sitting with HMRC when it should be in your bank account," said Chas Roy-Chowdhury, ACCA head of taxation.
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