Suggested answer
You should make Student Loan deductions for any pay periods
in which the borrower's earnings exceed the threshold.
Do not take account of previous earnings as the deductions
are non-cumulative.
If, after the end of the year, the borrower can prove that he
or she earned less than the threshold a repayment of any deductions
paid may be made by the Student Loans Company.
HMRC action
None.
Any repayment in these circumstances is a matter between the
borrower and the Student Loans Company.
Note: The employer should never be told to phone
the Student Loans Company. They will deal only with the
borrower.
