CSLM10017 – FAQs: employers questions and answers: the employee has no form P45 but is a borrower
Suggested answer
The employee should complete a P46 and put a tick in box D
(Student Loans).
The employer should make Student Loan deductions from the
first pay-day using the Student Loan Deduction Tables or the
Employer CD-ROM. The employer will receive a Start Notice which can
be filed.
HMRC action
None
Notes:
- The employer should only start making deductions after receipt of
- A Start Notice
- A P46 with a tick in box D (Student Loans)
Or
- A form P45 with a 'Y' in the Student Loan box
- When the form P46 is processed a Start Notice will also be issued if the CSL indicator is set on the taxpayer's record or the case will be picked up when the next monthly matching exercise takes place between the Student Loans Company's records and the PAYE database. The Start Notice can be filed by the employer
