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HMRC internal manual

Collection of Student Loans Manual

Compliance: borrowers compliance: opening enquiries

The regulations extend S9A enquiries to include Student Loan repayments under self-assessment. The normal procedures for opening and working enquiries into self-assessment returns apply to the returns of student loans borrowers.

You should not normally need to refer specifically to Student Loan repayments during the opening and working stages of an enquiry, unless your enquiry relates to

  • Whether a self-assessment of a Student Loan repayment is required


  • A difference between the Student Loan deduction on the return and the P14 figure

CSLM8540 tells you how to deal with cases where an unmatched borrower is found during an enquiry. The Student Loans Company may well have to make enquiries of the borrower to match the SA record and you should report potential student loan repayments cases discovered during the course of an enquiry as soon as possible. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) CSLM8525.