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HMRC internal manual

Collection of Student Loans Manual

background: features of SLBS: employments framework

An Employments Framework has been created to support

  • Collection of Student Loans (CSL)
  • New Tax Credits (NTC)
  • Employer Business Service (EBS)

The Employments Framework is a national database of employer and employment records. Employment details are held together for each taxpayer (primary and secondary sources) where surname, NINO and date of birth (if present) match.

PAYE taxpayer records are now held on the National Insurance and PAYE Service (NPS) database. Previously they were held on 12 regional COP databases.