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HMRC internal manual

Collection of Student Loans Manual

SL repayments: calculation of loan repayments: introduction

HMRC is concerned only with the collection of Student Loan repayments in respect of incomecontingent loans.

This section summarises

  • The circumstances in which a borrower is liable to make repayment of an income contingent loan
  • How to calculate the amount of repayments to be made


  • HMRC involvement