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HMRC internal manual

Collection of Student Loans Manual

HM Revenue & Customs
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About CSL: overview of student loans: role of HMRC

The role of HMRC in collecting Student Loan repayments is to:

  • Identify employment or self employment details based on information provided by the Student Loans Company
  • Notify employers to start and stop making deductions from borrowers when requested to do so by the Student Loans Company by issuing Start Notices and Stop Notices
  • Provide employers with the necessary guidance, tables, and so on, to make the correct deductions from pay
  • Determine and collect the amount of any unpaid Student Loan repayments for which HMRC is responsible
  • Handle enquiries from employers concerning the collection of Student Loan repayments
  • Supply the Student Loans Company each year with details of the amount of Student Loan collected from each borrower
  • Undertake any necessary compliance activities to ensure that the scheme operates correctly