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HMRC internal manual

Collection of Student Loans Manual

Matching records: unmatched records: HMRC action in unmatched cases

Action by the Student Loans Company

The Student Loans Company will send each borrower whose record has failed to match with HMRC a form CNCD. This asks for personal and employment details.

A copy of the borrower’s reply will be sent to HMRC for action if

  • The borrower provides details of employment or self - employment


  • The personal details held by the Student Loans Company are confirmed as being correct

Role of East Kilbride Student Loans Unit (EKSLU)

The Student Loans Company is not aware of the structure of HMRC and does not have access to tracing functions.

Forms CNCD are sent to EKSLU for action. Where possible, EKSLU updates HMRC records to enable a match to be made to the borrower. The outcome of the attempt to match is recorded on a form 39 TOTS as ‘Match’ or ‘Unmatched’ with a reason. The form 39 TOTS is returned, with the CNCD, to the Student Loans Company.