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CSLM20001 | SL repayments: underpayments and overpayments: introduction

From HM Revenue & Customs · Collection of Student Loans Manual

There are various circumstances in which underpayments and overpayments of Student Loan and or Postgraduate deductions may arise.

The way in which underpayments and overpayments are handled, in respect of employers and borrowers may be affected by the following factors

  • The time the discrepancy is discovered

  • The amount of the borrower’s income

And

  • The size of any underpayment or overpayment

Responsibility for handling underpayments and overpayments may rest with either HMRC or the Student Loans Company.