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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: can HMRC inspect employers’ records?

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

Specific legislation

Regulation Contents
   
60 Inspector’s right to inspect employer’s records
61 Powers to obtain information