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HMRC internal manual

Collection of Student Loans Manual

FAQs: forms questions and answers: the student loan deduction tables are wrong

Suggested answer

No they are not!

Student Loan deductions are rounded down to the nearest whole pound. This is taken intoaccount in the tables which explains, for example, why the weekly threshold is not exactly one - fifty second of the annual threshold.

HMRC action

None.

Note: Further guidance on using the Student Loan Deduction Tables isgiven at CSLM17060.