CSLM10163 - FAQs: employers questions and answers: stop notice received - t/p has already left & P45 issued

Suggested Answer 

You should have entered a 'Y' in the Student Loans box.

You need do nothing other than file away the Stop Notice. A fresh Stop Notice will be issued to the borrower's next employer when the form P45(3) is processed.

HMRC action 

None, although the form P45 should be processed correctly through PAYE Service > In-Year Forms > Data Capture

Note: When the form P45 is processed, indicating that the taxpayer is a borrower, it will contradict the computer record on which the CSL indicator will have been removed before the Stop Notice was issued. A fresh Stop Notice will be automatically issued to the new employer.