CSLM15001 - Matching records: unmatched records: introduction

The matching exercise should identify the majority of cases in which a Student and or Postgraduate Loan borrower 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

But

• The case has not matched

And

• The borrower has

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

Or

• 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.