In the event that debtor is not any longer used by both you and you’ve got perhaps not submitted leaver details to HMRC:

In the event that debtor is not any longer used by both you and you’ve got perhaps not submitted leaver details to HMRC:

  • Keep the box headed ‘Enter ‘Y’ if education loan deduction is always to blank be made
  • Submit leaver information in genuine Time Information (RTI ) and offer worker with P45 parts 1A, 2 and 3

You should keep the SL2 or PGL2 ‘Stop Notice’ if you have submitted leaver details.

You can not stop deductions that are making your worker asks one to. Your employee should contact the SLC when they think they will have overpaid their loan.

Worker dies

Usually do not make any deductions from any re payments made after a member of staff dies since these re re re payments are not at the mercy of Class 1 National Insurance efforts. This is applicable although the re payment may connect with a duration ahead of death, as an example, unpaid wages.

Worker leaves

Whenever a worker actually leaves, verify that you’re student that is making or PGL deductions.

When you have received:

In the event that you get either:

  • Fill in P45 leaving field 5 blank
  • Deliver leaver information to HMRC in RTI and present your employee P45 components 1A, 2 and 3

Worker has one or more work

If a member of staff has multiple task you ought to ignore profits from the other company.

In the event that worker has several work to you stick to the aggregate rules when they use. Otherwise treat both employments individually.

Change of pay interval

In the event that period between your re payments of a employee’s profits changes, for instance, from weekly to monthly, you’ll want to adjust the deductions when it comes to brand new profits duration.

Into account when working out the student loan or PGL deduction for the new period as a whole if you have included a payment already made in the first of the new longer periods, you should take the payment already made, and the deduction worked out on it.


You spend a member of staff repaying on Arrange 1 ?500 weekly. The pay period changes to monthly into the 3rd week associated with the thirty days. The pay that is monthly ?2,000. The ?2,000 re payment in week 4 consists of the 2 ?500 payments produced in months 1 and 2 plus ?1,000 for months 3 and 4.

You’ll find additional information on which to complete in the event that period amongst the re payment of an employee’s profits alterations in Chapter one of the guide to PAYE and National Insurance efforts.

The guidance offered for nationwide Insurance efforts purposes additionally pertains to student loan deductions.

Mistakes deducting education loan or PGL repayments

Current income tax 12 months

When you have made an over deduction and you will repay it towards the debtor through the present income tax 12 months you need to achieve this, amending your Year-To-Date payroll documents.

If you fail to repay it mobile the company Helpline.

If there’s been an under-deduction and you can gather it from the debtor when you look at the present taxation 12 months you need to do this. Correct your Year-To-Date payroll documents to mirror that which was really deducted.

If you fail to gather it mobile the company Helpline.

During each duration you are able to just gather an amount that is additional than, or corresponding to, the quantity that is due to be deducted for the reason that duration.

Example Amount
Under-deduction in week 8 ?25
Deduction from tables in week 9 ?15
Under-deduction recovered in week 9 ?15
optimum total deduction ?30*

(*that is, ?15

You might recover the rest of the ?10 under-deduction in subsequent pay durations after the rules that are above.

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