Following the revelation that the test for taking SL repayments is based on someone's NI position and not their tax position, a great many entertainers, doctors etc may well be inconvenienced and have to fork over their loan repayments. If someone is self-employed for tax purposes then after expenses they may well be paying too much back to SLC. Less of a problem than overpaying tax/NI but irritating nonetheless. One can get back the excess payment but it takes ages and is very bureaucratic.
So we looked back and found someone who has paid both £600 in deductions off their wage packets and then a further £400 based on their profits. We should have allowed for £600 already paid and avoided paying that £400. Now I could amend the 10/11 Return to do this and as a result he would receive a tax rebate of £600. But will HMRC appreciate that as a result of this, they should 'recall' the £600 they've paid to SLC on our boy's behalf. And more pertinently from an MLR point of view, whose responsibility is it to do this?