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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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FAQs: employers questions and answers: start notice held - t/p working abroad

Suggested answer

If you are deducting NICs from the employee’s salary then Student Loan deductions will also be due and you should start making deductions in accordance with the instructionsgiven on the Start Notice.

If no NICs are deducted from earnings then do not make Student Loan deductions.

HMRC action



  1. For the purposes of Student Loan deductions, the legislation states that for Student Loans purposes the employer uses ‘… emoluments …’ as they are for the purposes of the Contributions Regulations
  2. It follows that if Class I NICs are not due then nor are Student Loan deductions. This extends beyond this scenario and is particularly relevant in the areas of expenses and benefits