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HMRC internal manual

Collection of Student Loans Manual

FAQs: employers questions and answers: employee leaves: start notice held but no deductions made and employee is leaving / left

Suggested answer

Even though you have not made any Student Loan deductions you should enter a ‘Y’ in the Student Loan box on the form P45. (Unless you have already received a Stop Notice).

HMRC action


Note: The ‘Y’ in the Student Loan box on form P45 does not indicate that deductions have been made. It tells the new employer that instructions have been given to commence making deductions