Student Self employed income

[KatyMac]

DD earnt a small sum last year much less than the tax free allowance

She was studying at college

Does she need to do a self assessment or are there special arrangements for students?

No there are no special tax rules for students - the normal rules apply.

Ah this is the page I was looking for, so no self assessment if under 1000 - sorted :)

I knew there was something relevant

Anyone earning less than the tax threshold just needs to fill in a form to say "this is my only job" and no paye tax is deducted. For students, the only thing you need to know is that student grants loans stipends and scholarships do not count as income for tax purposes.

It was a contracting/self employed job so no PAYE anyway

Ah that's easy then.
In the event that she earns anything else before 5th april 2019, her tax free amount will just nee to be reduced by whatever she earned on this.

It was last tax year so it won't affect this year at all surely?