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HMRC internal manual

Collection of Student Loans Manual

FAQs: forms questions and answers: do I include pence on payslips or form P60

Suggested answer

The form P60 should only show Student Loan and or Postgraduate Loan (PGL) deductions in whole pounds. The Student Loan  Deduction Tables show amounts in whole pounds.

If unusually you have to work out a Student Loan  (SL)and or PGL deduction  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 PGL and SLD. This could leave you with odd pence. As in all other circumstances round the total down to the nearest pound.

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