CSLM17045 - SL & PGL repayments: borrower within PAYE: Student Loans Service

The Student Loans Service (SLS) provides computer support for the collection of Sudent loans by HMRC. Much of the IT support works in the background. The Student Loans Service

  • Receives borrower information electronically from the Student Loans Company, and
  • Attempts to match a borrower to a known PAYE taxpayer, and employment
  • Notifies the SA computer of SA taxpayers
  • Notifies the Student Loans Company of successful matches
  • Issues a Start Notice to employers following a
  • Successful match on a monthly basis
  • Movement of employment and discrepancies in the FPS information received.
  • Issues a Stop Notice as required, on a weekly basis

Matching of end of year Student and or Postgraduate loan amounts

The End of Year processes are automated as far as possible. Student and or Postgraduate Loan deductions are non-cumulative so both End of Year and in year leaver information is passed electronically from NICO to HMRC. An attempt is made to match these automatically to a taxpayer and to a source on the Employments Framework

  • Where an amount of Student and or Postgraduate loans is successfully matched SLS is notified, and SLS then
  • Checks that the details refer to a known borrower and that the borrower is liable to make repayments for that year
  • Passes details of failures of one or both checks to a Work List. The Work Lists are reviewed by East Kilbride Student Loans Unit
  • Where an SA return includes Student and or Postgraduate Loan details, SLS is notified
  • SLS in turn notifies the Student Loans Company of Student and or Postgraduate Loan details for PAYE, SA / PAYE and SA only taxpayers

Note: From April 2019 a new workitem was created for EKSLU where a customer is not a Student Loan and or Postgraduate Loan borrower but the FPS submitted by the employer through the NPS PAYE system shows loan deduction, This work item is known as In year unknown borrower-dedcutions not expected.

A stop and refund letter is issued to the employer in year to take corrective action.

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Unmatched amounts for borrowers

Where Student and or Postgraduate Loan deductions are not matched to a taxpayer’s record and a source on the Employments Framework, SLS is notified of the details and an employement record is created on SLS.

CSLM4000 provides information on the user role required to access each function.

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