Employers have to collect repayments of loans their employees took out through the Student Loan Company (SLC) when studying since 1999. The employer is told to start making student loan deductions by a form SL1 from HMRC. HMRC is currently tidying-up the data it holds on employers who collect student loan repayments. Some employers may receive an unexpected SL1 notice for a current employee from whom they are already collecting student loan deductions. Other employers may receive SL1 notices for employees who have left their employment. In both cases the employer should simply file the SL1 notices and take no further action. 

CLICK HERE - Calculating student loan deductions

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