SolvedCSLM10062 | FAQs: employers questions and answers: start notice held but t/p has already left
From HM Revenue & Customs · Collection of Student Loans Manual
Suggested answer
If you have not already given the taxpayer a P45 then, when you do so
Enter a 'Y' in P45 box 5 indicating student loan deductions should continue. (The new employer will then start making deductions)
File away the Start Notice
You can find more information about what to do when an employee leaves on gov.uk