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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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Matching records: unmatched records: cases matched in error - SA

SA mismatches will normally be identified by East Kilbride Student Loans Unit (EKSLU) when they review SA work items. The work items report cases where there is a discrepancy between

  • The SL signal on the SA record


  • The taxpayer’s entry on the core SA return (which asks if they have an income-contingent loan)

It is important to remember that the reason for this discrepancy may be an error in the information held on the SA record rather than an error in completing the return. That is why EKSLU should always contact the Student Loans Company (SLC) to confirm whether the taxpayer has been correctly matched as a borrower.

Once the SLC have confirmed that they have matched against the wrong taxpayer they will arrange for the SL signal to be removed from the SA record

If the SLC find that the NINO held on the SA record is incorrect they will advise EKSLU who will take the following action

  • Where the SA record is linked to a PAYE Service record follow PAYE Service procedures to amend the NINO.


  • Use SA Function AMEND INDIVIDUAL TAXPAYER DETAILS to amend the NINO on the SA record

If the SLC find that the NINO held on their record is 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 PAYE cases matched in error see CSLM15030.