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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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FAQs: forms questions and answers: including deductions when remitting payments

Suggested answer

Within 14 days of the end of each tax month you must pay your Accounts Office all the PAYE and NICs due for that tax month (or quarter). At the same time if you have made Student Loan deductions (SLDs) during the month you should

  • Record the total amount of SLDs made during the month for all of your employees as you would for tax and NICs
  • Include the SLDs in the Tax total on the payslip P30B
  • Send the payslip with the relevant payment to your Accounts Office

HMRC action

None