Hi, as long as the PAYE value on the payroll journal was entered as a credit, and the cum balance of that PAYE account is in credit then it should show as a liability not and asset. As for Student loan, assuming you have payroll software and the student loan has been calculated it’s usually added with the PAYE nominal this just simplifies the payment tagging at a later stage.
Payroll software typically bundle Tax & NI & Student loan into the PAYE Nominal account No. 2210
so the Payroll Journal looks a bit like this: (NI ignored)