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HMRC internal manual

Collection of Student Loans Manual

CSLM13166 - FAQs: forms questions and answers: what records do I need to keep?

Suggested answer 

Repayments deducted by an employer will be shown on your payslips and on your P60 at the end of the year (separate from the amounts for tax and National Insurance). It is advisable to retain these as they are your proof of deductions that have been made should any problems arise.