CSLM10211 | FAQs: employers questions and answers: employee leaves: what do I do when a borrower leaves?

Suggested answer

Enter 'Y' in the Student Loans box on form P45, indicating that student loan deductions should continue if

• You have received instructions from HMRC to start making deductions, (a Start Notice or a form P45 with a 'Y' in the Student Loans box)

And

• You have not received a Stop Notice

Send the leaver information to HMRC in Real Time Information and provide the employee with the P45 Parts 1A, 2 & 3. The new employer will then continue making deductions where appropriate.

If you have received a Stop Notice leave the Student Loans box blank on form P45.

Find more information about what to do when an employee leaves on gov.uk,