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HMRC internal manual

Collection of Student Loans Manual

FAQs: legislation questions and answers: what are the functions of HMRC within CSL?

The legislation governing the Collection of Student Loans scheme relating to income- contingent loans is contained in The Education (Student Loans) (Repayment) Regulations 2009.

Specific legislation

Regulation Contents
10 The functions of HMRC - to collect repayments from borrowers in accordance with Parts III (liable to assessment) and Part IV (deductions by employers)