CSLM14015 – Matching records: the matching exercise: how the matching exercise works and monthly borrower rematch
The information provided by the Student Loans Company is
automatically compared firstly with the PAYE database and then with
the SA database.
PAYE
If a match is found with a live PAYE record, by reference to
the NINO plus either the surname or the date of birth then
- The borrower's record is identified as a Student Loan case
- The employer's record is identified as a Student Loan employer
- The Student Loans Company is automatically informed of a successful match
- Once an individual is matched, the Student Loans Company will be further informed (on a monthly basis) each time an individual leaves an existing employment or starts a new one. This is known as monthly borrower rematch
SA
Following the matching exercise against the PAYE database the
following Student Loans Company records will be matched against the
SA database
- Records for which no match was achieved against the PAYE database
And
- Cases which matched with a PAYE record and the SA signal was set on the borrower's PAYE record. In these cases the Unique Taxpayer Reference (UTR) will be used to match against SA
If there is a successful match
- The 'SL' signal will be set on the SA record. You can view this signal in SA Function MAINTAIN RETURN
- The Student Loans Company is automatically informed of a successful match
- If an SA taxpayer also has a PAYE record then any change in their employment status will, as described above, be notified to the Student Loans Company under the monthly borrower rematch procedures.
Unmatched cases
For cases which fail to match against either the PAYE or SA
databases the following action is taken
- A copy of the borrower's record is retained by the HMRC computer and is regularly checked to see whether a PAYE or SA record has been set up
And
- The Student Loans Company record is returned so that tracing action can commence
Detailed information on the action taken in these cases is given at CSLM15000 onwards.
