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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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SL repayments: borrower within PAYE: end of year

The introduction of the Collection of Student Loans (CSL) scheme has little impact on the existing RTI End of Year

  • Obligations on employers


  • Procedures

Employers’ CSL responsibilities at the end of the year

The employer should

  • Maintain a record of all Student Loan deductions made


  • Show these amounts separately on both the monthly and final Full Payment Submission (FPS) forms

Where Student Loan deductions have been made during the year the employer must enter the amounts on each of the following forms

  • FPS - The final FPS for the year should show the student loan deductions made in that final period
  • P60 - Certificate of pay and so on deducted - ‘Student Loan Deductions in this employment’

    • Employer enters the total amount of Student Loan deductions in this employment

The existing time limits for submission of the Final FPS submissions to HMRC remain unaltered.

Identifying ‘Student Loan’ employers

If an employer employs Student Loan borrowers a Student Loan signal will be visible in

  • Function VIEW EMPLOYER INDICATORS in the Employer Business Service (EBS)
  • Format 9 of Function VIEW BROCS in EBS
  • Format 5 of Function VIEW BROCS in EBS (shows ‘SLOAN’ when signal set and ‘CANSLOAN’ when signal removed)


Individual End of Year discrepancies will be picked up by East Kilbride Student Loans Unit. The Student Loans Business Service (SLBS) will provide the computer support to identify and handle End of Year discrepancies. For more information see the subject ‘Student Loans Business Service’ in this section.