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HMRC internal manual

PAYE Manual

Employer returns: view / maintain BROCS: BROCS and collection of student loans


Since April 2000 employers have been including Student Loan repayments within their monthly / quarterly / annual payments. The subject ‘Collection Of Student Loans (CSL)’ at PAYE46025 provides further background information.

Viewing Student Loan details on BROCS

Function VIEW BROCS Format 2 shows summary information for total Student Loan charges. The descriptor ‘SLOAN’ will identify this on the BROCS record. Where Student Loan deductions have been paid late or not at all a continuation screen within this format (Format 2A) enables you to review a breakdown of all interest for a specific year.

Function VIEW BROCS Format 3A allows you to view specific posting details for Student Loan deductions and Student Loan interest postings. These are identified by the posting code ‘RSL’. The subject ‘Format 3A - SL Postings Summary’ at PAYE48080 gives further details.

Allocation of Payments

Student Loan liability is treated as a separate head of duty and is distinct from tax and NIC. This means any payment received from an employer will be set against Student Loan liability first before tax and NIC. Following the processing of an annual return that includes Student Loan deductions, BROCS will automatically reallocate from TAX and NIC postings sufficient amounts to clear the Student Loan liability.