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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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Legislation Index

Act / Section Description
   
## Regulations 2000  
The Education (Student Loans) (Repayment) Regulations 2000 The legislation produced by the Department for Education & Skills governing the collection of Student Loans
## TMA 1970  
S7 Requirement to give notice of liability to income tax and capital gains tax
S8 Requirement to make a return upon receipt of notice given by an officer of the Board
S59C Surcharges on unpaid income tax and capital gains tax
S86 Interest on overdue income tax and capital gains tax
S93 Penalties for failure to make a return for income tax and capital gains tax
S95 Penalties for an incorrect return or accounts in respect of income tax or capital gains tax
S97 Penalties in respect of failure to remedy an error in a return or accounts in respect of income tax and capital gains tax