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HMRC internal manual

Collection of Student Loans Manual

Collection of Student Loans Manual: recent changes

Below are details of the amendments that were published on 20 April 2012 (see the update index for all updates)

Only important changes for dissemination to staff are listed in the table below. The content of other pages within this Manual may have required a minor change because of an update to the originating subjects listed or to correct spelling mistakes or links, or to change page presentation. You are reminded that any page printed from this Manual is uncontrolled and may not be the latest version. It is recommended you always refer to guidance online.

CSLM001 ‘Forms Index’ - Updated links added for forms ‘SL1’ and ‘SL2’.  
     
CSLM004 ‘Glossary’ - In the table the entry for ‘Threshold’ has been updated with the April 12 annual threshold.  
CSLM2030 ‘Overview of student loans: role of employer’ - Under sub heading ‘Deductions made by the employer’, reference made to Basic PAYE Tools and that student loan deductions are deducted from earnings (as calculated for employer’s secondary Class 1 NIC) alongside tax and NIC.  
CSLM3020 ‘Handling enquiries: queries from the student loans company’ - ‘Centre for Research and Intelligence (CRI)’ updated to read ‘East Kilbride Student Loans Unit (EKSLU)’.  
CSLM8000 to CSLM8090 ‘Borrower compliance’ - This section has been removed - see new section at CSLM8500 onwards (entry below refers).  
CSLM8500 to CSLM8580 ‘Borrower compliance’ - New section.  
CSLM10011 ‘P45 / P46 has a ‘Y’ in the box - what do I do?’ - Reference made to Basic PAYE Tools.  
CSLM10112 ‘Do I deduct a fixed amount?’ - Reference made to Basic PAYE Tools.  
CSLM10115 ‘T/P paid every 4 weeks. How do I work out dedns?’ - Reference made to Basic PAYE Tools.  
CSLM10121 ‘What income is included for SL purposes?’ - Clarification that for student loan purposes only include earnings as you would calculate for employer’s secondary Class 1 NIC purposes.  
CSLM10122 ‘Do I include benefits for SL purposes?’ - Clarification that for student loan purposes only include earnings as you would calculate for employer’s secondary Class 1 NIC purposes.  
CSLM10124 ‘Do I include tax credits as income?’ - Clarification that for student loan purposes only include earnings as you would calculate for employer’s secondary Class 1 NIC purposes.  
CSLM10214 ‘T/P has left but I’m making a further payment’ - Reference made to Basic PAYE Tools and clarification that for student loan purposes only include earnings as you would calculate for employer’s secondary Class 1 NIC purposes.  
CSLM11061 ‘Borrowers questions and answers: how much will I have to pay?’ - Thresholds updated.  
CSLM13001 ‘Forms questions and answers: introduction’ - Cross references given to further information for employers and borrowers on the HMRC website.  
CSLM13011 ‘Is there any help for new CSL employers?’ - Suggested answer rewritten.  
CSLM13012 ‘What do I do with an SL1 issued in error?’ - SL1 should be destroyed once noted on SLBS.  
CSLM13015 ‘Where do I record SL deductions?’ - Reference made to Basic PAYE Tools.  
CSLM15020 ‘Unmatched records: HMRC action in unmatched cases’ - ‘Centre for Research and Intelligence (CRI)’ updated to read ‘East Kilbride Student Loans Unit (EKSLU)’.  
CSLM15025 ‘Unmatched records: cases matched in error - general’ - ‘CRI’ updated to read ‘East Kilbride Student Loans Unit (EKSLU)’.  
CSLM16025 ‘Calculation of loan repayments: when do repayments stop?’ - Under sub heading ‘The loan is repaid’, mention of direct debit arrangement.  
CSLM16030 ‘Calculation of loan repayments: how are repayments calculated?’ - Text added to clarify and examples updated.  
CSLM16035 ‘Calculation of loan repayments: unearned income’ - Under sub heading ‘The need for an SA return’, threshold and examples updated.  
CSLM17015 ‘Borrower within PAYE: when employer should stop deducting’ - Under sub heading ‘Stop Notice (Form SL2)’, mention of direct debit arrangement.  
CSLM17060 ‘How to use the student loans deduction tables and other methods of calculation’ - Reference to Basic PAYE Tools, threshold and examples updated.  
CSLM17065 ‘Pay intervals other than weekly or monthly’ - Threshold and examples updated.  
CSLM18025 ‘Borrower within SA: SA - final year of loan’ - New paragraph concerning direct debit arrangement.  
CSLM19040 ‘Borrower within SA: SA - final year of loan’ - New paragraph concerning direct debit arrangement.  
CSLM20025 ‘Employer under-deducts loan repayments’ - Example updated.  
CSLM20040 ‘PAYE borrower claims a refund of deductions’ - Threshold and examples updated.