»Ê¹ÚÌåÓýapp

Suggested answer

Do not start making deductions.

Give me full details of the employee and I will check out the position and phone back.

HMRC action

• Contact the Student Loans Company, explain the problem, and verify whether the taxpayer is a borrower
• If the employee is not a borrower

• Tell the employer to ignore the Start Notice and not to make any deductions
• Explain that a Stop Notice will be issued in due course. This should be filed away with the Start Notice
• Confirm your instructions in writing and retain a copy of the letter

• If, exceptionally, the taxpayer is found to be a borrower

• Tell the employer to make deductions in accordance with the instructions given on the Start Notice
• Ask the employer to request that the taxpayer phones the Student Loans Company (0300 100 0611) if he or she wishes to pursue the matter. »Ê¹ÚÌåÓýapp employer should not phone the Student Loans Company

Notes:

1.	This is one of the very few scenarios where an employer can stop making deductions before a Stop Notice is received
2.	»Ê¹ÚÌåÓýapp need to confirm the instructions to the employer in writing is to protect the employer in the event of a compliance visit
3.	»Ê¹ÚÌåÓýapp employer should never be told to phone the Student Loans Company. »Ê¹ÚÌåÓýappy will deal only with the borrower