Agent Update 66

20 June 2018

HMRC has published the latest Agent Update, packed full of useful information including a change to the distribution of student loan start notices (SL1).


Student loan start notice (SL1) deductions already started

There is an upcoming change to the student loan system which means that for all new employments (where deductions are applicable) an SL1 will be sent to the employer even if they send in a Full Payment Submission showing they have already started taking deductions.

If an employer receive an SL1 for an employee who is already having deductions taken then they should:

  • check the student loan plan type to ensure there has been no changes

  • update their payroll software, if there has been a change to the plan type

  • file the SL1 away.


Employers do not need to inform or return the SL1 to HMRC.

HMRC will have further information in a future edition of Agent Update.


Agent Update 66 also includes the latest developments in Making Tax Digital, developments and changes to legislation and allowances relating to UK tax, details of live consultations and links to responses, changes to HMRC service and guidance, Talking Points update, news from the partnership between HMRC and the six main agent representative bodies and other articles of interest.