PART 4Deduction of Repayments by Employers
Cessation of employmentI162
Where an employer completes a Form P45, the employer must state in it that the employee is a borrower if, on the date of the Form P45—
a
the employer has received notice that the employee is a borrower as described in regulation 44(1); F1...
ba
the employer has received information under F4regulation 38 that the employee has any liability to repay any student loan; and
c
F5if paragraph (a) or (ba) apply, the employer has not received a notice from HMRC under regulation 44(3) requiring the employer not to make deductions from the employee’s earnings on and after a date before the date on which the person ceased to be an employee.