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HMRC internal manual

Collection of Student Loans Manual

FAQs: legislation questions and answers: do employers have to make SL deductions?

Part IV of The Education (Student Loans) (Repayment) Regulations 2009 covers deduction of repayments by employers

Specific legislation

Regulation Contents
42 Repayments by a borrower who is an employee shall be made, accounted for and recovered as a like manner as income tax deducted from earnings of an office or employment