UK summer internship - employee status

Question

During January & February '16 I have done some work for my university for which I filled the HMRC New Starter Checklist form.

Since then I have not done any work for them and I have gotten a summer internship, where I am asked to fill in the New Starter Checklist form again - what should I put as my status?

A - Working at COMPANY_NAME will be my first job in the UK in the current tax year and I have not been in receipt of any taxable Jobseeker’s Allowance, Employment and Support Allowance, taxable incapacity Benefit, State or Occupational Pension in the UK.

B – During the current tax year I have been previously employed or received UK taxable income (Jobseeker’s Allowance, Employment and Support Allowance, taxable incapacity Benefit, State or Occupational Pension) in the UK but COMPANY_NAME will now become my only employer.

C – As well as my job with COMPANY_NAME, I have another job or I will be in receipt of a State or Occupational Pension.

The previous job for the university says "There is no employment relationship between UNI and you, the worker. Payments for one off duties are subject to Pay As You Earn (PAYE) deductions under Her Majesty's Revenue and Customs (HMRC) legislation. " and I have not had any taxable income in this tax year (since April '16), so I am leaning towards A; or C.

Any ideas?

Answer 1

I'd go with A. It would appear that your job with the university was short term and ended before the start of the current tax year on April 6th so neither B nor C are appropriate.

Answering B or C will probably lead to you being overtaxed whilst answering A should allow the company to tax you correctly from the start.