Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
, see all updates

FAQs: employers questions and answers: income exceeds threshold for 1 week only

Suggested answer

You should make Student Loan deductions for any pay periods in which the borrower’s earnings exceed the threshold.

Do not take account of previous earnings as the deductions are non-cumulative.

If, after the end of the year, the borrower can prove that he or she earned less than thethreshold a repayment of any deductions paid may be made by the Student Loans Company.

HMRC action


Any repayment in these circumstances is a matter between the borrower and the StudentLoans Company.

Note: The employer should never be told to phone the Student LoansCompany. They will deal only with the borrower.