CSLM10062 – FAQs: employers questions and answers: start notice held but t/p has already left
Suggested answer
If you have not already given the taxpayer a form P45 then,
when you do so
- Enter a 'Y' in the Student Loan box on the form P45. (The new employer will then start making deductions)
- File away the Start Notice
If you have already given the taxpayer a form P45
- Ensure that Part 1 of form P45 has been sent to your tax office
If it has not yet been sent
- Send the form now but do not enter a 'Y' in the Student Loan box. (A Start Notice will be sent to the new employer)
- File away the Start Notice
HMRC action
No specific action to take. (If the employer sends the SL1 to
HMRC, it can be scrapped.)
You may wish to check that the form P45(3) has been processed
using COP Function MA.
Notes:
- When the form P45 is processed the computer will recognise the
discrepancy between the absence of a 'Y' in the Student Loan box
and the taxpayer's computer record containing a CSL indicator. This
will prompt the issue of a Start Notice
- If the employee leaves before the date of issue of the SL1, but the date of leaving is not put on the record until after the date of issue of the SL1, the Student Loan basis will not be displayed for this employment. This is because the Student Loan End Date will be earlier than the Student Loan Start Date
