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HMRC internal manual

Collection of Student Loans Manual

SL repayments: underpayments and overpayments: introduction

There are various circumstances in which underpayments and overpayments of Student Loandeductions may arise and you may receive queries from either employers or borrowers as towhat action to take.

The way in which underpayments and overpayments are handled, in respect of employers andborrowers may be affected by the following factors

  • The time the discrepancy is discovered
  • The amount of the borrower’s income


  • The size of any underpayment or overpayment

Responsibility for handling underpayments and overpayments may rest with either HMRC orthe Student Loans Company.