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HMRC internal manual

Collection of Student Loans Manual

FAQs: employers questions and answers: start notice held. when do deductions start?

Suggested answer

Follow the instructions given on the Start Notice. Start making deductions using the correct plan type shown on the first available payday after the start date shown towards the bottom of the form. If you are already making deductions, continue to do so without a break.

HMRC action



  1. It is a statutory requirement that the employer start making deductions from the date shown on the Start Notice