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HMRC internal manual

Collection of Student Loans Manual

FAQs: legislation questions and answers: how are deductions to be calculated?

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

Paragraph 44 gives details of the rate of deduction and the threshold.

Specific legislation

Regulation Contents
45 Definition of earnings
46 Explains that earnings periods for Student Loan purposes are the same as for NICs