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HMRC internal manual

Collection of Student Loans Manual

FAQs: employers questions and answers: part time job. what about the other earnings?

Suggested answer

Ignore them unless both jobs are with you.

If the borrower has more than one job with you, and you aggregate the income together for NIC purposes then do the same for Student Loan deductions.

HMRC action



1. A borrower with two or more jobs may, at present, pay less than the amount we would expect to collect by reference to the threshold. For example if the borrower had two jobs, each paying £9000 per annum then no deductions would be made by the employers. However, each employer has applied the legislation correctly.
2. No action will be taken to collect the apparent underpayment unless, for other reasons, the taxpayer has an SA record. In this case all income would be taken into account in the computation.
3. Do not set up an SA case just for Student Loans purposes.