Payroll · SL1/PGL1 notice

SL1 or PGL1 arrived after FPS? Use the notice date and start date as the control point.

A student or postgraduate loan start notice should not be handled from memory. Payroll needs the HMRC notice, start date, loan type, software change, payslip impact and next FPS evidence.

Direct answer

HMRC guidance says employers should use the correct loan or plan type and start date on SL1/PGL1 notices so employees do not overpay or underpay.

GOV.UK, HMRC notices and payroll software rules control. This page is an operational checklist, not payroll or tax advice.

Source base: student and postgraduate loan guidance for employers, HMRC Employer Bulletin student and postgraduate loans and PAYE manual reporting SLDs/PGLs.

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SL1 PGL1 HMRC notice after FPS checklist

Help UK payroll teams document student and postgraduate loan notices that arrive after an FPS. Updated 2026-07-11.

Checklist controls

Check	What to confirm	Proof to retain
Notice	SL1 or PGL1, issue date and start date.	HMRC notice.
Employee	Payroll ID and employment status.	Employee record.
Loan	Plan type, postgraduate loan or both.	Notice fields.
Payroll	Effective date and deduction preview.	Software audit log.
FPS	Next submission and receipt.	FPS proof.

Start date

Do not backfill blindly.

The start date on the notice controls when deductions should begin.

Loan type

Separate student and PGL.

A wrong loan type can over or under deduct even when a deduction exists.

Limit

Corrections need care.

Prior-period errors and leavers may need HMRC or provider guidance.

SL1/PGL1 notice packet

Save the HMRC notice and mark issue date, start date, loan type and employee.
Check whether the first FPS has already been filed for the relevant pay period.
Update payroll software with the notice source and effective date.
Preview payslip impact before the next FPS and document any correction decision.
Archive FPS receipt, audit log and employee communication note.

FAQ

Should deductions start before the notice start date?: Use HMRC guidance, the notice and payroll software rules.
What if the employee already declared a loan?: Keep both the starter declaration and HMRC notice in the audit trail.
Is this payroll advice?: No. It is an evidence checklist.

Updated 2026-07-11. This page is independent and does not replace official services, professional advice or site-specific rules.