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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: income exceeds threshold for 1 week only

CSLM10125 | FAQs: employers questions and answers: income exceeds threshold for 1 week only

From HM Revenue & Customs · Collection of Student Loans Manual

Suggested answer

You should make Student Loan and or Postgraduate Loan deductions for any pay periods in which the borrower's earnings exceed the threshold.

Do not take account of previous earnings as the deductions are non-cumulative.

If, after the end of the year the borrower can prove that they earned less than thethreshold, a repayment of any deductions paid may be made by the Student Loans Company.

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