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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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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.