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.
|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|