CSLM19025 | SL repayments: borrower within SA: payment of CSL liability within SA

When the SA return is captured any liability arising will be included in the balancing payment, due on 31 January following the end of the year of assessment.

The part of the balancing payment relating to Student and or Postgraduate Loan repayments will not be taken into account in calculating payments on account for the following year.

If an SA borrower is within PAYE then regular deductions would normally have been collected from the borrowers salary . However additional liability under SA may arise if

• The taxpayer has more than one employment. The annual threshold will have been applied by each employer when making Student and or Postgraduate Loan deductions

• Not all relevant earnings were taken into account by the employer

• The borrower has other income, such as self employed profits or unearned income in excess of £2,000

• income affected by the new tax year basis (also known as Basic Period Reform)