CSLM20030 – SL repayments: underpayments and overpayments: employer fails to remit deductions to HMRC
If the employer makes Student Loan deductions from a
borrower’s earnings but, for whatever reason, fails to remit
these to HMRC, there is the possibility that the borrower's account
with the Student Loans Company will not be credited with the
amounts deducted.
In these circumstances
- The borrower should contact the Student Loans Company with evidence of deduction. For example payslips, P60, and so on. When the Student Loans Company are satisfied that the deductions have been made they will credit the amounts against the borrower’s debt
- HMRC will pursue the unpaid Student Loan deductions from the employer, together with any unpaid tax and NIC
