FAQs: legislation questions and answers: when must the deductions be paid to HMRC?
Part IV of The Education (Student Loans) (Repayment) Regulations 2009 covers deduction of repayments by employers.
|54||The dates upon which payment of Student Loan deductions should be made to HMRC. These are made at the statutory times for payment of tax and NICs|
|59||Submission of employers’ returns|