Nmwm06260 - specific occupations and special groups: students and gap year students - hmrc internal manual

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NMWM06260 - SPECIFIC OCCUPATIONS AND SPECIAL GROUPS: STUDENTS AND GAP YEAR STUDENTS RELEVANT LEGISLATION The legislation that applies to this page is as follows: * National Minimum Wage


Regulations 2015, regulation 53 For National Minimum Wage purposes there are no special rules in respect of students who are taking a “gap year”, either between school and further/higher


education or during further/higher education courses. The only special National Minimum Wage rules regarding students relates to those undertaking work experience as part of a United Kingdom


higher education course (NMWM05340). Students from overseas who are legally permitted to work in the United Kingdom are entitled to the National Minimum Wage in the normal way - regardless


of whether the arrangement is part of their educational course or any benefits they may receive from the arrangement (e.g. to improve their English/ provide a working holiday/ work


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