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HMRC internal manual

Collection of Student Loans Manual

FAQs: forms questions and answers: including deductions when remitting payments

Suggested answer

Within 14 days of the end of each tax month you must pay your Accounts Office all the PAYE and NICs due for that tax month (or quarter). At the same time if you have made Student Loan deductions (SLDs) and or Postgraduate Loan (PGL) deductions during the month you should

  • Record the total amount of SLDs and or PGL deductions made during the month for all of your employees as you would for tax and NICs
  • Include the SLDs and PGLDs in the Tax total on the
    • electronic payment to HMRC
    • payslip P30B
  • Send the payslip, if not filling electronically, with the relevant payment to your Accounts Office

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