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HMRC internal manual

Collection of Student Loans Manual

FAQs: forms questions and answers: what do I do with an SL1 issued in error?

Suggested answer

See the business area ‘Employer Questions And Answers’ for details of the action to take when a Start Notice (SL1) is received for a taxpayer who

  • Has left that employment
  • Was never a student
  • Is not known by the employer

The facts of the case can normally be established by telephone and there is no obligation on the employer to return the SL1 to the Processing Office. Once the problem has been resolved the employer can file away the SL1.

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HMRC action

If the employer does return the SL1 it should be destroyed once a note has been made on SLS.

Note: Do not forward an SL1 to either the Student Loans Company or East Kilbride Student Loans unit unless specifically requested to do so.