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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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SL repayments: borrower within PAYE: introduction

The majority of borrowers who make repayments of Student Loans fall within the PAYE arrangements. As such, the repayments will be made by way of deductions from earnings made by the employer.

The employer has significant responsibilities for the smooth operation of the Student Loans scheme and efforts have been made to both minimise and simplify the work required to be done by the employer.

Nevertheless the employer is responsible for

  • Making Student Loans deductions when instructed to do so
  • Stopping Student Loan deductions when instructed to do so
  • Updating payroll software so that the correct deductions will be made
  • Maintaining records of borrowers and deductions made


  • Remitting Student Loan deductions to HMRC at the proper times