Suggested answer
If the P46 has not been sent to HMRC, you can destroy it and ask
the employee to complete a fresh P46 without a tick.
If a P46 with a tick in the Student Loans box has been sent
to HMRC, you should start making deductions from the next pay day.
Tell your employee to contact HMRC. If student loan deductions are
not appropriate HMRC will contact you to tell you what to do. If
you want to contact HMRC direct, call the Employers helpline on
08457 143 143. You should explain why you started making deductions
and why you are now being asked to stop those deductions.
If it is confirmed that deductions are not necessary you will
receive written confirmation from HMRC authorising you to stop. At
the same time you will be asked if you can refund any in-year
deductions already made direct to your employee. This refund of
student loan deductions should be included when working out your
payments to HMRC.
If for any reason you are unable to make such a refund you
will be given a telephone number to use to explain any difficulties
you may have.
HMRC Action
East Kilbride Student Loans Unit will take the following
action
