CSLM12067 - FAQs: legislation questions and answers: what recovery proceedings may be taken by HMRC?

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

Specific legislation

Regulation	Contents
57	Recovery proceedings in respect of deductions made from borrowers but not paid to HMRC
58	Interest is payable in respect of deductions made from borrowers but not paid to HMRC
62	Formal determination of repayments payable by the employer
63	Interest on unpaid repayments which have been formally determined