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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
, see all updates

FAQs: employers questions and answers: start notice held but t/p has already left

Suggested answer

If you have not already given the taxpayer a form P45 then, when you do so

  • Enter a ‘Y’ in the Student Loan box on the form P45. (The new employer will then start making deductions)
  • File away the Start Notice

If you have already given the taxpayer a form P45

  • Remember HMRC no longer accepts form P45 part 1 - do not send it to your tax office
  • If it has not yet been given to your departing employee
  • Give the form to them now but do not enter a ‘Y’ in the Student Loan box. (A Start Notice will be sent to the new employer)
  • File away the Start Notice

##
HMRC action

No specific action to take. (If the employer sends the SL1 to HMRC, it can be scrapped.)

Notes:

1. If the employee leaves before the date of issue of the SL1, but the date of leaving is not put on the record until after the date of issue of the SL1, the Student Loan basis will not be displayed for this employment. This is because the Student Loan End Date will be earlier than the Student Loan Start Date