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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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Compliance: borrowers compliance: unmatched cases

Occasionally, you will discover or suspect that the taxpayer is an unmatched borrower, see CSLM15000 onwards. As soon as this comes to light, the procedure covered in that business area should be followed to match the taxpayer and so set the Collection of Student Loans (CSL) signal.

The CSL signal should be set without delay because a taxpayer, depending on the circumstances, could have no liability to make Student Loan repayment for years where the SA return has been filed before the signal is set.

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A borrower who does not match receives communication from the Student Loans Company requesting information to enable the Student Loan repayment liability to be switched on. Once matched, the switch on notice shows that the requirement to make repayments commenced from the 6 April following cessation of the course.

Consequently, although the Collection of Student Loans (CSL) signal may not be set on the SA system, the borrower should have been aware that he had liability to make repayments even if not formally notified until later, when matched. Furthermore the loan agreement does not defer repayment until after a notice has been issued.

You should proceed on the basis that the taxpayer knew that Student Loan repayments should have been self-assessed for all years covered by the switch on notice including cases involving omitted income where the return had been filed before the notice was received. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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If it appears that the taxpayer has been incorrectly set up as a CSL case, you should refer the matter to the Processing Office, who will need the NINO to check before correcting the computer record, see CSLM15035.