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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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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