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HMRC internal manual

Collection of Student Loans Manual

FAQs: borrowers questions and answers: changing employment: how is new employer told to make deductions?

Suggested answer 

If you have been making repayments through your previous employer the form P45 you were given when you left that employment should contain an entry in the Student Loans box. When this is handed to your new employer deductions should continue to be made.

Whether you have a P45 or not your new employer will ask you to supply some ‘starter checklist’ information which will include a question about your student loan and or postgraduate loan. You should tell your employer if you are in the process of repaying an Income Contingent student loan and or postgraduate loan and he or she will then make deductions from your next available pay-day

Do not ask your new employer to contact the Student Loans Company.

HMRC action 

None, unless the new employer subsequently contacts HMRC.