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HMRC internal manual

Collection of Student Loans Manual

FAQs: borrowers questions and answers: I am within PAYE but have an SA return

Suggested answer

During the year your employer will make deductions in the normal way from your earnings.

However, the SA Return will also contain boxes to confirm that you are a Student Loans borrower and where you have also been employed, you will be asked to enter the amounts ofany student loan repayments deducted by your employer. 

If a further payment is required you will then make this along with the balancing paymentfor tax and NICs on or before 31 January following the end of the tax year.

HMRC action


Note: An additional payment under SA may be required for several reasons,for example

  • If the employee has more than one job
  • If investment income exceeds £2,000