FAQs: forms questions and answers: do I include pence on payslips or form P60
The form P60 should only show Student Loan deductions in whole pounds. The Student Loan Deduction Tables show amounts in whole pounds.
If unusually you have to work out a Student Loan deduction (SLD) for an employee for whom you also have a priority Attachment of Earnings Order (AEO), the money for the AEO must come off before you deduct the SLD. This could leave you with odd pence. As in all other circumstances round the total down to the nearest pound.