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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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Matching records: unmatched records: cases matched in error - general

There will inevitably 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 because matches are made on

  • NINO for SA cases
  • NINO and surname or NINO and date of birth for PAYE case

And then

  • Unique Taxpayer Reference (UTR) for PAYE / SA cases

East Kilbride Student Loans Unit (EKSLU) liaises with the Student Loans Company (SLC) to identify where the error lies and correct the records.

Security of information

In contact with the Student Loans Company only information relating to the details given on form 39TOTS is divulged. Normal rules concerning the security of other aspects of the taxpayer’s tax affairs continue to apply.

The Student Loans Company employee may ask for proof of identity or take other security measures. HMRC will co - operate with such a request.

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