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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 be paid to HMRC?

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

Specific legislation

Regulation Contents
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