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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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FAQs: forms questions and answers: introduction

The Collection of Student Loans scheme

  • Introduces a range of forms with the prefix ‘SL’
  • Introduces Student Loans Company forms for ‘matching’ purposes
  • Amends existing PAYE forms to enable the employer to handle the Collection of Student Loans scheme


  • Amends the SA return (together with associated notes) to allow the borrower to self assess in respect of Student Loan repayments

General information regarding the use of these forms is available throughout this Manual. This area is intended to handle some of the specific queries from employers and borrowers regarding Student Loan entries on forms. In addition four Collection of Student Loans (CSL) factsheets are available to download and aim to answer a lot of the most common questions and queries from employers and borrowers alike. They can be found at