CSLM13015 – FAQs: forms questions and answers: where do I record SL deductions?
Suggested answer
New forms are not required because the existing PAYE forms
have been amended to accommodate Student Loan deductions as
follows
- Form P11 (Deduction Working Sheet) has a column to record the Student Loan deductions made each pay day
- Form P35 has a box ‘Total Student Loan deductions’ where the employer should enter the total amount of Student Loan deductions made for all employees
And
- Form P14 / P60 has a box ‘Student Loan Deductions in this employment’ where the employer should enter the Student Loan deductions made during this employment only
HMRC action
None
Notes:
- The Employer’s Day to Day Payroll Guide (E13), available
on the Employer CD- ROM, HMRC website or from the Employer
Orderline, has useful guidance notes for employers making Student
Loan entries on these forms
- The employer should show the amount deducted each pay period on the employee’s wages slip
