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Detailed guide: Tell HMRC about a Student Loan in your tax return

Updated: This guidance has been updated with information on how to give details of your Student Loan on an online tax return.

You’ll need to complete the Student Loan repayment section of your Self Assessment tax return if the Student Loans Company (SLC) has said your repayments were due to start on or before 6 April of the year you’re completing your return for.

You must include information on your Student Loan repayments in your Self Assessment tax return. If you don’t give the correct information you may have to pay penalties.

Your Student Loan deduction will be calculated based on 9% of your total income above the threshold of your plan type. Information on your plan type is supplied to HMRC by the SLC.

Give the information on a paper or online tax return.

Information you’ll need

You’ll need to say if you think your Student Loan might be fully repaid within the next 2 years.

You’ll also need details of any amounts already deducted through your employment.

If you’ve had more than one job in the year, you’ll need to add up the repayments shown on all of your payslips, rather than just those of the most recent job. Your P60 won’t show the amounts deducted by a previous employer.

If you don’t have access to some or all of your payslips or P45s, you can contact your:

  • previous employer, if you’ve changed jobs and don’t have your P45
  • current employer, if you’re missing a payslip or P60

If you’ve had more than one source of income in the year, you might have to pay more than just your Pay As You Earn (PAYE) deductions.

Paper tax return

Box 1

Put an ‘X’ in box 1 if the SLC have told you that your repayments started on or before 6 April of the year you’re completing your return for.

This is the only question you have to answer if you’re repaying your Student Loan and don’t have any PAYE income.

Box 2

Put the total of the amounts already deducted through your employment for the tax year you’re completing your return for. You can work this out by adding up all the Student Loan deductions on your payslips for that year.

Box 3

Put an ‘X’ in box 3 if you believe you’ll completely repay your Student Loan within 2 years.

Completing this box won’t defer any payments or stop late payment interest and penalties but can help stop you overpaying.

Online tax return

Section 2 - ‘Tell us about you’

Select ‘Yes’ then choose the type of plan that you’re repaying if the SLC have told you that your repayments started on or before 6 April of the year you’re completing your return for.

This is the only question you have to answer if you’re repaying your Student Loan and don’t have any PAYE income.

Section 4 - ‘Fill in your return’

Put the total of the amounts already deducted through your employment for the tax year you’re completing your return for. You can work this out by adding up all the Student Loan deductions on your payslips for that year.

Select ‘Yes’ if you think you’ll completely repay your Student Loan within 2 years. This won’t defer any payments or stop late payment interest and penalties but can help stop you overpaying.

Voluntary payments

If you want to, you can make additional payments to SLC. These voluntary payments are separate to amounts collected by your employer or through your tax return and won’t change them.

You can’t choose to make these additional payments instead of your normal payments and voluntary payments can’t be refunded.

Voluntary payments will reduce the overall length of your loan and the interest charged on it.

Detailed guide: Customs Freight Simplified Procedures: excluded procedure codes

See the Customs Procedure Codes that are restricted or excluded from use with Customs Freight Simplified Procedures.

CPCs - Description Status
00 00 010 - C21 Excluded
00 00 011 - C21 Excluded
00 00 020 - C21 Excluded
00 00 040 - C21 Excluded
00 00 041 - C21 Excluded
00 00 042 - C21 Excluded
00 00 043 - C21 Excluded
00 02 090 - C21 Excluded
06 42 710 EIDR excluded
00 08 020 - C21 Excluded
00 09 034 - MoU operators only - TS or low value Excluded
00 09 040 - C21 Excluded
00 09 090 - C21 Excluded
07 00 000 - Excise into warehouse EIDR excluded
07 00 001 - Registered Tobacco Premises Excluded
07 40 000 - End-use goods entering Excise Warehouse EIDR excluded
40 00 C07 - Low value less than £15 Excluded
40 00 004 - Low value between £15 and £135 Excluded
40 00 003 - LVBI goods <£15 no import VAT or Customs Duty payable Excluded
40 00 005 - LVBI goods <£15 no import VAT or Customs Duty payable Excluded
40 00 009 - Diplomatic privileges - personal Excluded
40 00 010 - Visiting forces - personal Excluded
40 00 018 - Hydrocarbon oil EIDR excluded, SDP controlled goods only, must be specifically authorised to use with CFSP by supervising office
40 00 019 - Official non-NATO use Excluded
40 00 028 - Goods imported to simplified end-use Excluded
40 00 029 - Goods imported to simplified end-use Excluded
40 00 034 - Visiting forces - personal Excluded
40 00 051 - Specific Excluded
40 00 057 - Personal bulked - aggregate value under €350 Excluded
40 00 064 - Climate change levy Excluded
40 00 074 - Personal import - transport Excluded if agent not submitting declaration
40 00 602 - OGD goods Excluded
40 00 C04 - Legacies - personal Excluded if agent not submitting declaration
40 00 C08 - Personal Excluded if agent not submitting declaration
40 00 C15 - Lab animals EIDR excluded
40 00 C19 - Personal pharmaceuticals Excluded if agent not submitting declaration
40 00 C27 - Personal Excluded if agent not submitting declaration
40 00 C28 - Personal Excluded if agent not submitting declaration
40 00 C29 - Personal gifts Excluded if agent not submitting declaration
40 00 C33 - Goods for examination EIDR excluded
40 00 C40 - OGD goods Excluded if agent not submitting declaration
40 51 000 - Ex IPR suspension diverted Now included
40 51 002 - Ex IPR suspension diverted Excluded
40 51 003 - Ex IPR suspension diverted Excluded
40 51 005 - IPR suspension to end-use Excluded
40 51 006 - IPR suspension to end-use Excluded
40 51 007 - IPR suspension to end-use Excluded
40 53 000 - Ex TI (auction houses) Excluded if not pre-authorised
40 71 000 - Manual declaration Excluded
40 71 002 - Warehouse removal using EIDR SDP excluded
40 71 004 - Other end-use removal from warehouse SDP excluded
40 71 005 - Military goods end-use removal from warehouse SDP excluded
40 71 009 - Warehouse removal diplomatic privilege - personal Excluded
40 71 010 - Visiting forces - personal Excluded
42 00 000 - Free circulation without payment for VAT for zero rated onward supply EIDR excluded
Any CPCs starting ‘43’ Excluded
49 00 003 - LVBI VAT payable Excluded
49 00 005 - LVBI VAT payable Excluded
49 00 009 - Diplomatic privilege - personal Excluded
49 00 010 - Visiting forces - personal Excluded
49 00 034 - Visiting forces mail Excluded
49 00 052 - OGD special entry procedure Excluded
49 71 004 - Warehouse removal SDP excluded
49 00 C04 - Legacies Excluded if agent not submitting declaration
49 00 C08 - Personal Excluded if agent not submitting declaration
49 00 C15 - Imports from special territories of lab animals EIDR excluded
49 00 C19 - Personal pharmaceuticals Excluded if agent not submitting declaration
49 00 C27 - Personal Excluded if agent not submitting declaration
49 00 C28 - Personal Excluded if agent not submitting declaration
49 00 C29 - Personal gifts Excluded if agent not submitting declaration
49 00 C40 - Goods for OGDs Excluded
51 00 001 - IPR suspension using a simplified authorisation Excluded
51 00 003 - IPR suspension VAT only using a simplified authorisation Excluded
51 53 000 - Ex TA diversion Excluded
51 54 000 - Entered to IPR suspension in another member state Excluded
51 54 001 - Entered to IPR suspension in another member state now being entered to IPR suspension simplified authorisation Excluded
51 54 A04 - Entered to IPR suspension in another member state Excluded
51 71 001 - Customs warehousing to IPR suspension simplified authorisation Excluded
51 71 004 - Custom warehousing to IPR suspension VAT only simplified authorisation Excluded
53 00 D01 - TA simplified authorisation - pallets Excluded
53 00 D02 - TA simplified authorisation - containers Excluded
53 00 D03 - TA simplified authorisation - means of transport Excluded
53 00 D04 - TA simplified authorisation - personal effects Excluded
53 00 D05 - TA simplified authorisation - welfare materials Excluded
53 00 D06 - TA simplified authorisation - disaster relief materials Excluded
53 00 D07 - TA simplified authorisation - medical, surgical equipment Excluded
53 00 D08 - TA simplified authorisation - animals Excluded
53 00 D09 - TA simplified authorisation - goods for frontier zones Excluded
53 00 D10 - TA simplified authorisation - sound image or data carrying media Excluded
53 00 D11 - TA simplified authorisation - publicity material Excluded
53 00 D12 - TA simplified authorisation - professional equipment Excluded
53 00 D13 - TA pedagogic material Excluded
53 00 D15 - TA simplified authorisation - empty packing Excluded
53 00 D16 - TA simplified authorisation - moulds, for example Excluded
53 00 D17 - TA simplified authorisation - special tools and instruments Excluded
53 00 D18 - TA simplified authorisation goods for test or used for tests, for example Excluded
53 00 D19 - TA simplified authorisation goods subject to acceptance tests Excluded
53 00 D20 - TA simplified authorisation - used to carry out tests, experiments or demonstrations Excluded
53 00 D21 - TA simplified authorisation - samples Excluded
53 00 D22 - TA simplified authorisation - replacement means of production Excluded
53 00 D23 - TA simplified authorisation - goods for exhibition Excluded
53 00 D24 - TA simplified authorisation - goods for approval Excluded
53 00 D25 - TA simplified authorisation - works of art, for example Excluded
53 00 D26 - TA simplified authorisation - goods for sale by auction Excluded
53 00 D27 - TA simplified authorisation - spare parts, accessories Excluded
53 00 D28 - TA simplified authorisation - value of goods less than €4,000 Excluded
53 00 D29 - TA simplified authorisation - value of goods less than €4,000 Excluded
53 00 003 - TA simplified authorisation import VAT only Excluded
53 00 004 - TA import VAT only - private or commercial transport Excluded
53 00 005 - TA simplified authorisation import VAT only - dyes, blocks, for example Excluded
53 00 006 - TA simplified authorisation import VAT only - special tools, for example Excluded
53 00 007 - TA simplified authorisation import VAT only - subject to satisfactory acceptance tests Excluded
53 00 008 - TA simplified authorisation import VAT only - replacement means of production Excluded
53 00 009 - TA simplified authorisation import VAT only - goods for approval Excluded
53 00 010 - TA simplified authorisation - relief from import VAT Excluded
53 51 000 - IPR suspension to TA Excluded
53 71 002 - Customs warehousing to TA simplified authorisation Excluded
53 71 003 - Customs warehousing import VAT only to TA simplified authorisation Excluded
53 71 004 - Works of art from customs warehousing import VAT only to TA simplified authorisation Excluded
53 71 005 - Goods (other than newly manufactured) from customs warehousing import VAT only to TA simplified authorisation with view to sale at auction Excluded
53 71 D25 - Works of art from customs warehousing (customs duty and import VAT) to TA simplified authorisation Excluded
53 71 D26 - Goods, other than newly manufactured goods, from customs warehousing to TA simplified authorisation with view to sale at auction Excluded
53 78 002 - Free zone goods to TA simplified authorisation Excluded
53 78 003 - Free zone goods VAT declared to TA simplified authorisation Excluded
53 78 004 - Free zone VAT only to TA simplified authorisation works of art Excluded
53 78 005 - Free zone goods VAT only to TA simplified authorisation other than newly manufactured Excluded
53 78 D25 - Free zone to TA simplified authorisation - works of art Excluded
53 78 D26 - Goods, other than newly manufactured goods, from free zone to TA simplified authorisation with view to sale at auction Excluded
61 00 000 - Personal Excluded if agent not submitting declaration
61 21 001 - OPR goods using the simplified repair system EIDR excluded
61 21 007 - OPR goods from customs warehousing to free circulation EIDR excluded
61 23 F01 - Re-imported goods where RGR is being claimed EIDR excluded for excise goods
68 00 F01 - Re-imported excise goods to warehousing where RGR is being claimed EIDR excluded
68 23 F01 - Excise goods where RGR is being claimed EIDR excluded
71 51 000/A04 - IPR suspension to customs warehousing Excluded
71 53 000 - Ex TI to warehouse Excluded
71 54 000 - Entered to IPR in another member state Excluded
71 71 000 - Customs warehousing to another customs warehouse authorisation holder SDP excluded

More about the list status:

  • EIDR excluded means the customs code cannot be used with Entry in Declarants Records (EIDR)
  • SDP excluded means the customs code cannot be used with the Simplified Declaration Procedure (SDP)

Guidance: Employer Bulletin: June 2017

Updated: The Welsh version of the Employer Bulletin: June 2017 has been published.

HM Revenue and Customs (HMRC) publishes the employer bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.

You can download and read the employer bulletin on screen or print it off.

The employer bulletin is only available online. You can register for HMRC’s employer email alert service to receive emails from HMRC which tell you when the latest issue is available.

To view the employer bulletin you need to use a PDF file viewer such as Adobe Reader, which is available to download free of charge from the Adobe website. If you have any issues opening the bulletin, using the latest version of Adobe Reader will resolve most of these.

For customers using screen reading software, the employer bulletin is compatible with most software packages.

Form: Support for a child conceived without your consent

Updated: Published updated forms and guidance to clarify that the claimant must not be living with the other biological parent of the child.

You will not be paid an extra amount of Child Tax Credit, Income Support or Universal Credit for more than 2 children, unless the children were born before 6 April 2017 or exceptions apply.

One of those exceptions applies if:

  • your child was conceived as a result of a non-consensual sexual act (including rape), or
  • you were in a controlling or coercive relationship with the other biological parent of the child at the time of the conception

To apply for an extra amount for that child, fill in this form with the help of a:

  • healthcare professional
  • specialist support worker from an approved organisation listed on this page
  • registered social worker

Use the separate form for Northern Ireland if you live there.

Guidance: List of authorised Individual Savings Account (ISA) managers

Updated: The Individual Savings Accounts list of authorised managers has been updated.

The attached is a list of persons authorised by HMRC as managers of ISAs.

Guidance: Construction Industry Scheme (CIS): commercial software suppliers

Updated: The list of commercial software suppliers has been updated.

Internet filing enabled software and online forms are available from HM Revenue and Customs (HMRC) and commercial software suppliers. These can be used to file CIS monthly returns (CIS300) and make verification requests.

HMRC accepts forms and returns filed using any of the products listed in this document.

HMRC provides a free product, ‘Online Tax Return - CIS’ that lets you file monthly returns (CIS300) over the internet. HMRC have tested all the features of this service and will provide support to users through its Online Services Helpdesk.

Guidance: Record keeping and Simpler Income Tax applications/software

Updated: Supplier's name has been updated.

HM Revenue and Customs has worked with software suppliers that have produced simple record keeping applications including some cash basis and simplified expenses specifications.

International treaty: Kyrgyzstan: tax treaties

The double taxation convention was signed in Bishkek on 13 June 2017. The convention will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.

Guidance: Electronic Binding Tariff Information: service availability and issues

Updated: Planned downtime has been added to this page.

Latest updates on the availability and any issues affecting the eBTI online service.

Guidance: Overseas pensions: recognised overseas pension schemes notification list

Updated: One scheme has been removed from the list.

The list contains pension schemes that have told HMRC that they meet the conditions to be a ROPS and have asked to be included on the list.

An updated list of ROPS notifications is published on the first and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day.

Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example, where fraudulent activity is suspected.

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings.

HMRC will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that don’t meet the ROPS requirements even when they appear on this list. This includes where the ROPS requirements have changed and where taxpayers are overseas. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.

Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits (directly or indirectly) before age 55 will result in a liability to UK tax charges in all but the most exceptional circumstances. You should seek suitable professional advice including from a regulated financial adviser.