Student Loans – Employer prompts

If HMRC receive a Full Payment Submissions (FPS) from you with no Student Loan deduction included, and HMRC were expecting one, HMRC will send a reminder to your online services mailbox. The reminder may contain details of multiple employees.

For each employee shown on the reminder, you should start making deductions from the first available pay day. You should look at the SL1 or completed starter checklist for details of the correct Student Loan plan type to use. If you don’t have either of these, ask your employee the starter checklist questions. This will allow you to start deductions using the correct plan type.

HMRC will send you a second reminder if deductions are due but are not shown on the second FPS, and if deductions are due but not shown on the third FPS, HMRC may contact you and ask you to make sure deductions begin.

If you’re paying an occupational pension rather than a salary, deductions are not due, therefore you should ignore any Student Loan Generic Notification Service (GNS) message.

Payroll submissions

When sending your payroll submissions to HMRC it is important that your employee’s correct name, date of birth and National Insurance number are recorded whenever possible. This helps HMRC to match your employee to our records.

 

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