HMRC internal manual

Collection of Student Loans Manual

FAQs: forms questions and answers: what records do I need to keep?

Suggested answer 

Repayments deducted by an employer will be shown on your payslips and on your P60 at the end of the year (separate from the amounts for tax and National Insurance). It is advisable to retain these as they are your proof of deductions that have been made should any problems arise.

HMRC action 


Note: It is not mandatory for an employer to provide a payslip but it is encouraged. If one has not been provided and Student Loan and Postgraduate Loan deductions have been made the employer is obliged to provide the borrower with written details of any deductions made from salary.