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HMRC internal manual

Collection of Student Loans Manual

FAQs: forms questions and answers: my P60 doesn’t show correct SL deductions?

Suggested answer

Your P60 doesn’t include any Student Loan and or Postgraduate loan (PGL) repayments deducted by any previous employer. If you have had more than one employment during the tax year you should use your payslips in addition to your P60 to work out the total.

HMRC action

Any problems relating to insufficient credit should be referred to East Kilbride Student Loans Unit. The Student Loans  Service provides them with access to all student loan and PGL information for a borrower and they can ensure that the correct credit is notified to the Student Loans Company.

Note: An employer is not obliged to provide a P60 to an employee who has left prior to 5 April of the relevant year. However, the employer is obliged to provide Full Payment Submissions (FPS) to HMRC. Borrowers should be encouraged to retain payslips.