Student loan repayments section (SA100)

This section is accessed via the Data Input tab within the tax return and is used to indicate that the tax payer is eligible to make Student Loan repayments. IRIS Elements Tax and Accounts will calculate the repayments due and will ensure that repayments are only included in the tax computation if the income is above the statutory repayment threshold for the tax year. IRIS Elements Tax and Accounts will also take into account any unearned income.

Refer to the HMRC Tax return for Self Assessment guidance if needed (opens in a new tab).

  1. From the Clients menu, select Clients list.
  2. Change the client list view to either Active clients or a custom view that includes all relevant clients.

    3. If any of the entries are greyed out and you cannot select them, this is a restricted item — the parent client record has been set to Private and you do not have access. If you believe this is a mistake, contact your IRIS Elements administrator. Users who have Administrator level permissions are able to view all public and private client records, even those where they are not named as assigned users.

  3. Open the relevant client record.
  4. On the Personal tax returns widget on the client dashboard, select the required return. The Status tab is shown by default.
  5. Select the Data input tab, then select Add new section.

    Any previously added sections are crossed through. Once added, the section can be edited by selecting its name.

  1. On Choose a section to add, select the Miscellaneous tab.

  2. Under Miscellaneous, select Student loan repayments.

  3. Complete the information as follows, then select Save changes.

Student loan repayments

Select allow automatic calculation of a student loan repayment. The taxpayer should have received a letter notifying them when repayments should begin

Select the appropriate plan from the drop down list. Plan 1,2 or 4 applies to Scottish Students (included from 2022). For further information, refer to HMRC's guide. The examples in this guide calculate the repayments due on a weekly / monthly basis, the calculations on the tax return are based on the annual threshold, for the tax year.

Enter any student loan amount that has been deducted by the employer, you can find this information on the taxpayer’s P60.

Post graduate student loan repayments

This section has been added from 2020.

Select to automatically calculate a post graduate loan repayment, the taxpayer should have received a letter notifying them that repayments should begin.

Enter any post graduate loan amount that has been deducted by the employer, you can find this information on the taxpayer’s P60.