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SA Unearned Income Student Loan Calculator

Understand the critical £2,000 unearned income threshold and its impact on student loan calculations. Dividends, property income, and other unearned income can trigger significant SA payments.

£2,000 Unearned Income Threshold Status

Your unearned income: £23,000

Threshold: £2,000

Result: ALL £23,000 included for student loan calculation

Unearned Income Rule

All-or-nothing: Below £2,000 = ignored, Above £2,000 = all included for student loans.

Earned Income

£
£

Unearned Income

£
£

After expenses, before finance costs

£
£
£

PAYE Deductions

£

From P60 or payslips (annual total)

Quick Summary

Total unearned:£23,000
Included for SL:£23,000
SA payment due:£1,758

Income Analysis

Earned Income

PAYE Salary:£25,000
Total Earned:£25,000

Unearned Income

Dividends:£15,000
Property:£8,000
Total Unearned:£23,000

£2,000 Unearned Income Rule

Total unearned income:£23,000
£2,000 threshold:£2,000
Status:Above threshold
Included for student loan:£23,000

Student Loan Calculation

Liability Calculation

Total income for SL:£48,000
Plan 2 threshold:£28,470
UG income above threshold:£19,530
UG liability (9.0%):£1,758
Total liability:£1,758

Self Assessment Payment

Total liability:£1,758
PAYE deductions made:-£0
£1,758
Due via Self Assessment
Payment deadline: 31 January 2027

£2,000 Threshold Sensitivity

Scenario Comparison

At £1,999 unearned income:
Student loan liability: £0
At £2,001 unearned income:
Student loan liability: £180

Cliff Edge Impact

£180
Difference for £2 of income
This demonstrates the "cliff edge" effect

Critical Range: £1,900 - £2,100 unearned income creates maximum planning opportunities and risks.

Strategic Planning

Current Position

Unearned income:£23,000
SL impact:£1,758
Position status:Optimized

Recommendations

  • Set aside funds monthly for SA payment
  • Consider voluntary SLC payments to avoid large annual bill

Self Assessment Requirement

SA Required: Yes

Reasons:
  • Property income over £1,000
  • Untaxed income over £2,500

Key Deadlines

SA Return: 31 January online deadline
Payment: 31 January for tax and SL
Late Filing: £100 penalty minimum
Late Payment: 5% penalty after deadline
Monthly savings target:
£146 per month

Important Warnings

  • All unearned income included due to exceeding £2,000 threshold

Understanding Unearned Income Student Loans

The £2,000 Cliff Edge

  • • All-or-nothing rule: not a gradual threshold
  • • £1,999 unearned = £0 student loan impact
  • • £2,001 unearned = ALL £2,001 included
  • • Can create massive liability for small income increase
  • • Critical for dividend and property planning

What Counts as Unearned

  • • Dividend income (before dividend allowance)
  • • Property rental profits
  • • Pension income
  • • Interest from savings
  • • Investment income

Strategic Planning Examples

Limited company director:

Taking £12,570 salary + £40,000 dividends triggers £1,758 student loan payment. Consider whether higher salary with PAYE deductions might be more tax-efficient.

Property investor:

Rental profits of £8,000 push total unearned income above £2,000, creating student loan liability on ALL unearned income. Consider timing of rental income or expense planning.

Threshold management:

If close to £2,000, small adjustments in timing can save significant amounts. However, don't let the tail wag the dog - overall tax efficiency matters more than just student loan optimization.

Need Help with Unearned Income Planning?

The £2,000 unearned income threshold can have dramatic effects on student loan liability. Get professional advice on optimizing your income structure.