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HMRC internal manual

Collection of Student Loans Manual

SL repayments: underpayments and overpayments: employer fails to remit deductions to HMRC

If the employer makes Student Loan deductions from a borrower’s earnings but, for whatever reason, fails to remit these to HMRC, there is the possibility that the borrower’s account with the Student Loans Company will not be credited with the amounts deducted.

In these circumstances

  • The borrower should contact the Student Loans Company with evidence of deduction. For example payslips, P60, and so on. When the Student Loans Company are satisfied that the deductions have been made they will credit the amounts against the borrower’s debt
  • HMRC will review the position to determine if the employer can be pursued for the unpaid Student Loan deductions, together with any unpaid tax and NIC

For further information see CSLM8500 and CSLM9000.