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HMRC internal manual

Collection of Student Loans Manual

FAQs: employers questions and answers: the student loan deduction tables are wrong

Suggested answer 

No they are not!

Student Loan deductions are rounded down to the nearest whole pound. This is taken into account in the manual SL3 tables which explains, for example, why the weekly threshold is not exactly one - fifty second of the annual threshold.

HMRC action 

None, (unless you want to work it out yourself).