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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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FAQs: legislation questions and answers: do I include SL repayments on my return?

Part III of The Education (Student Loans) (Repayment) Regulations 2009 covers payment of Student Loan repayments by borrowers who are liable within Self Assessment.

Specific legislation

Regulation Contents
28 Requirement to submit a tax return in the same way as for income tax
30 Requirement to make a personal return
31 The necessity to include self-assessment
33 Other returns and information