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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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FAQs: forms questions and answers: where do I record SL deductions?

Suggested answer

Payroll software will take care of student loan deductions for you and they will be made and recorded automatically along with any regular tax and NIC amounts.

HMRC action


Note: The employer should show the amount deducted each pay period on the employee’s wages slip.