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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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FAQs: legislation questions and answers: when must the deductions commence?

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

Specific legislation

Regulation Contents
49 Notice must be given to the employer, containing details of the borrower, and requiring him to make deductions
50 Upon receipt of notice, (either a Start Notice or a form P45 with a ‘Y’ in the Student Loan box), the employer must make deductions from the date(s) defined in this paragraph