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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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Matching records: unmatched records: introduction

The matching exercise should identify the majority of cases in which a Student Loanborrower has a live PAYE and / or SA record. This exercise is fully automatic and no clerical action is required by HMRC staff.

Clerical action may, however, be required if

  • The borrower has live employment or self – employment


  • The case has not matched


  • The borrower has

    • Provided the Student Loans Company with details of employment or self – employment


    • Confirmed that the NINO provided to the Student Loans Company is correct

In these cases the Student Loans Company refers the case to HMRC to attempt to link the borrower’s record with a live PAYE or SA case.

Note: There will also be a small number of cases where the Student Loans Company record has matched with the wrong PAYE and / or SA record. These cases should be rare, however, they will require prompt clerical action to resolve them if complaints areto be avoided.