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HMRC internal manual

Collection of Student Loans Manual

CSLM10064 - FAQs: employers questions and answers: start notice held - t/p not an employee

Suggested answer

If you receive an SL1 or PGL1 start notice for someone you have never employed, contact the Employer helpline on 0300 200 3200. 

HMRC will investigate and contact you again if necessary. 

You can file away the Start Notice.