CSLM10215 - FAQs: employers questions and answers: t/p has died. what is the SL position?

Suggested answer

Do not make any Student Loan and or Postgraduate Loan (PGL) 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 and or PGL repayments will normally be assessed for the year of death.