HMRC internal manual

Collection of Student Loans Manual

CSLM2020 - about CSL: overview of student loans: role of student loans company


The Student Loans Company is a non - departmental government body, funded by the Education Departments in Scotland, England and Northern Ireland. It has responsibility for

  • Processing students’ loan applications. It makes student loans to borrowers in a lump sum or in up to 3 instalments, depending on when the student applies
  • Administering the repayment of student loans

The Student Loans Company will, under the income contingent loans scheme

  • Retain responsibility for administering the loan and maintain the borrower’s account
  • Handle enquiries from borrowers concerning the balance on their accounts and the repayments being made, even though these repayments may be via HMRC
  • Collect repayments from overseas borrowers for whom HMRC are not responsible
  • Instruct the HMRC computer when to issue Start Notices and Stop Notices


The Student Loans Company is not an executive office of HMRC. Its staffhave no knowledge of income tax affairs or the workings of HMRC

If you contact the Student Loans Company please do not use acronyms or jargon that wouldnot be understood by the ‘man in the street’.