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HMRC internal manual

Collection of Student Loans Manual

Matching records: unmatched records: cases matched in error - PAYE

PAYE mismatches will normally be identified by the

  • Employer when a Start Notice is received


  • Taxpayer when Student Loan deductions are shown on a payslip or a P60

If the employer or taxpayer complains that the Start Notice is clearly inappropriate then you should

  • Advise the employer to make no further deductions whilst enquiries are made. The employer can file the SL1
  • Confirm the position to the employer in writing, retaining a copy
  • Contact the Student Loans Company giving the facts and asking them to

    • Investigate the position
    • Authorise repayment of any deductions
    • Authorise a Stop Notice if appropriate


  • Ask the employer to repay deductions if appropriate. Note: You can not insist that the employer refunds the deductions as they have been made on receipt of a formal notification. For more information see CSLM20000 onwards

A Stop Notice will be automatically issued if authorised by the Student Loans Company.

  • It is important that the accuracy of the taxpayer’s record is checked and corrected to avoid any mismatches in the future. If a customer still needs to confirm their NINO, they should: ring the National Insurance Registrations Helpline or;
  • complete form CA5403 and send it to HMRC, National Insurance Registrations

The Student Loans Company will carry out their own checks and if necessary contact the borrower to confirm details. If the borrower’s reply indicates that the NINO or surname and date of birth details held on the Student Loans Company database are incorrect, they will authorise the issue of a

  • Stop Notice in respect of the incorrect NINO
  • Start Notice in respect of the correct NINO if the case is matched in the next automatic matching exercise

For information about SA cases matched in error see CSLM15035.