HMRC internal manual

Collection of Student Loans Manual

CSLM12065 - FAQs: legislation questions and answers: what records must be maintained?

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

Specific legislation





Regulation Contents
52 The employer should record the deductions made on a deductions working sheet
53 The employer must give an employee a certificate, (form P60), detailing the amount of Student and or Postgraduate Loan deductions made