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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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FAQs: forms questions and answers: retention of records of SL deductions

Suggested answer

You should keep a record of all wages sheets, deductions working sheets and otherdocuments and records relating to the calculation and deduction of Student Loan repaymentsfor a period of at least three years after the end of the tax year to which they relate.

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