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HMRC internal manual

Collection of Student Loans Manual

FAQs: employers questions and answers: what about time before start notice was sent?

Suggested answer

Ignore the period before the Start Notice was sent to you and start making deductions onthe first pay-day after the start date shown towards the bottom of the form.

Student Loan deductions are non-cumulative. Look only at the current pay period. Don’t worry about what may have been deducted before.

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