SolvedCSLM10118 | FAQs: employers questions and answers: do I deduct before or after tax and NICs?
From HM Revenue & Customs · Collection of Student Loans Manual
Suggested answer
Student Loan and or Postgraduate Loan deductions should be made at the same time as tax and NICs.
Student Loan and or Postgraduate Loan deductions are not a deduction for tax purposes.
HMRC action
None