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HMRC internal manual

Collection of Student Loans Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CSLM15000
  3. CSLM15010

Matching records: unmatched records: when is a record unmatched?

There are several reasons for a case being unmatched

  1. The borrower has no live employment or self - employment. Note: The HMRC computer will retain a copy of the borrower’s record until employment or self - employment is identified

  2. The borrower has live employment, but 

* HMRC has no record for this taxpayer

Or

* Details, (NINO, surname, date of birth), differ between the PAYE and Student Loans Company databases A successful match between the Student Loans Company record and the PAYE computer record was not, therefore, achieved
  1. The borrower is self employed, but 
* HMRC has no SA record for this taxpayer

Or

* The NINO differs between the SA and Student Loans Company databases A successful match between the Student Loans Company record and the SA computer record was not, therefore, achieved
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