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

HMRC internal manual

Collection of Student Loans Manual

FAQs: employers questions and answers: t/p has died. what is the SL position?

Suggested answer

Do not make any Student Loan deductions from any payments made after the date of death, even if they relate to a period prior to the date of death.

HMRC action

Notify the Student Loans Company that the taxpayer has died.

Note: The Self Assessment rules are different and liability to Student Loan repayments will normally be assessed for the year of death.