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HMRC internal manual

Collection of Student Loans Manual

SL repayments: calculation of loan repayments: who must repay student loans to HMRC?

HMRC will be responsible for handling Student Loan repayments if all of the following conditions apply.

The borrower

  • Is resident in the UK for tax purposes
  • Took out an income contingent Student Loan in respect of a course in higher education that commenced after August 1998
  • Ceased higher education, either by graduating or for any other reason, during CY-1 or earlier

And, is either

  • Employed and within Class 1 NIC


  • Receives an SA return


1. Borrowers who are resident abroad will make Student Loan repayments directly to the Student Loans Company. HMRC will not become involved unless the residence position changes
2. Borrowers with the earlier fixed - term repayment loans will continue to make repayments to the Student Loans Company. If a borrower has both a fixed - term and an income contingent loan then it is possible that repayments will be made to both the Student Loans Company and HMRC
3. Repayment of an income contingent loan cannot commence before 6 April following the tax year in which a student left college or university, for whatever reason. Some higher education courses have a break from college for work experience. This is an integral part of the course and the student is not deemed to have left college