HM Revenue & Customs

Is there a tick at box D to indicate that Student Loans should be deducted?

If the employee completes a form P46 and there is a 'tick' in box D it means that you should start to make student loan deductions. If you're already using the Basic PAYE Tools for your payroll, you should set up your employee and select the Student Loan Deductions indicator. When you enter their weekly or monthly pay details the P11 calculator will automatically calculate the student loan deduction and populate your P11 working Sheet. If you don't use the Basic PAYE Tools for your payroll, you can still download them and use the stand alone Student Loan Calculator and then transfer the figures to your P11 Working Sheet. Or, you can use the Student Loan Deduction Tables SL3 available on the GOV.UK website. You should: