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Official guidance
Collection of Student Loans Manual

CSLM10110 · FAQs: employers questions and answers: how much to deduct

  • CSLM10111 · FAQs: employers questions and answers: how much do I deduct?
  • CSLM10112 · FAQs: employers questions and answers: do I deduct a fixed amount?
  • CSLM10113 · FAQs: employers questions and answers: can I charge the borrower for making deductions?
  • CSLM10114 · FAQs: employers questions and answers: the student loan deduction tables are wrong
  • CSLM10115 · FAQs: employers questions and answers: t/p paid every 4 weeks. how do I work out dedns?
  • CSLM10116 · FAQs: employers questions and answers: part time job. does annual limit still apply?
  • CSLM10117 · FAQs: employers questions and answers: part time job. what about the other earnings?
  • CSLM10118 · FAQs: employers questions and answers: do I deduct before or after tax and NICs?
  • CSLM10119 · FAQs: employers questions and answers: are SL repayments a tax deduction?
  • CSLM10120 · FAQs: employers questions and answers: can I deduct more to help the employee pay off their loan?
  • CSLM10121 · FAQs: employers questions and answers: what income is included for SL purposes?
  • CSLM10122 · FAQs: employers questions and answers: do I include benefits for SL purposes?
  • CSLM10123 · FAQs: employers questions and answers: what if I include benefits in the payroll?
  • CSLM10124 · FAQs: employers questions and answers: do I include tax credits as income?
  • CSLM10125 · FAQs: employers questions and answers: income exceeds threshold for 1 week only
  • CSLM10126 · FAQs: employers questions and answers: employee bankrupt - do I still make deductions?
  • CSLM10127 · Employers questions and answers: contents: how much to deduct: contents: worker subject to off payroll working rules - do I still make deductions?
  1. FAQs: employers questions and answers: how much to deduct
  2. FAQs: employers questions and answers: the student loan deduction tables are wrong

CSLM10114 | FAQs: employers questions and answers: the student loan deduction tables are wrong

From HM Revenue & Customs · Collection of Student Loans Manual

Suggested answer

Student Loan and or Postgraduate loan deductions are rounded down to the nearest whole pound. A breakdown of Student Loan and/or Postgraduate loan deductions are shown on the SL3 table on gov.uk website.

HMRC action

None.

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