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HMRC internal manual

Self Assessment Manual

Compliance: enquiry work: discovery/contract settlements: student loan repayments (Action Guide)

To record the amount of Student Loan repayments on the SA record, where they have been included in a discovery assessment or contract settlement, follow the step below.

| 1. | Use function CREATE RETURN CHARGE (for each applicable year) to add the amount of additional Student Loan repayment to the existing entries in | || |   | * The Student Loan Repayment field
And | |   | * The Overpayments for earlier years field | |   | Note: This will not affect the liability, but the amount in the Student Loan Repayment field will be notified to the Student Loans Company (replacing any amount already notified to them) |