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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
, see all updates

SL repayments: borrower within SA: introduction

From April 2000 UK resident borrowers of income-contingent Student Loans repay their loans through HMRC either

  • As a deduction from earnings together with tax and NICs

And / or

  • Through Self Assessment

The general rules concerning the Collection of Student Loans scheme apply to both SA and non-SA taxpayers. These are dealt with at in the business area ‘About CSL’ and include

  • What income is liable to Student Loan deductions
  • The threshold above which Student Loan repayments must be made
  • The rate at which Student Loan repayments are charged

In addition, however, there are special rules applying to repayments made by assessment, which are contained in The Education (Student Loans) (Repayment) Regulations 2009, Part III.

This section of the Manual details the provisions that are specific to Self Assessment and, in particular looks at

  • The borrower’s responsibilities within SA

And

  • Day to day working in SA cases

If the Student Loans Company record for a borrower has matched against a live SA record, a CSL signal is set on the SA record and can be viewed in SA Function MAINTAIN RETURN SUMMARY.

An SA record should not be set up for the sole reason of recovering Student Loan repayments.

Specific guidance concerning the logging and capture of SA returns is contained in the SA Manual.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CSLM8500(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CSLM9000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)