Have a client paying off her student loan from the 1990s. Not being paid via employer deductions. She is paying the proscribed amount off each year. If the amounts she was paying were via her pay then that amount would be taken into account when calcualting the 9% liability on her tax return. But there was no space on her return to give a similar deduction if paid outside the PAYE regime. Does anyone else have this situation? I find it a little odd that HMRC expect her to pay well in excess of the 9% overall, particularly as the paymets she makes are not voluntary. Have I missed a section on her return where I could have taken her payments into account?