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HMRC internal manual

Collection of Student Loans Manual

Compliance: borrowers compliance: information powers

Schedule 36 FA 2008 applies to student loan repayments through self-assessment under Regulation 33(2) of the Education (Student Loans) (Repayment) Regulations 2009. However, as repayments depend on the level of taxable income, it will be unusual to rely on Regulation 33 to obtain information from the taxpayer, apart from cases where the information is only relevant to student loan repayments such as where there is uncertainty concerning

  • Switched on or switched off


  • The amount of repayment deducted by an employer

Where the information is reasonably required for the purposes of your enquiry other than student loans repayments, you do not need to rely on Regulation 33 to obtain

  • Information about additional payments made direct to the Student Loans Company


  • The loan account balance

See CSLM8525 and CSLM8501 for more information.

The Student Loans Company sends borrowers, in March each year, a loan account statement that gives details of the

  • Outstanding balance
  • Interest accrued


  • Payments made

This should provide sufficient information for your enquiry purposes. A borrower can also ask the Student Loans Company for this information should the annual statement be lost or destroyed.

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

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

In many ways as student loan is no different to other loans that a taxpayer may have. Although it would be unusual to need to know the amount of the loan advanced by the Student Loans Company, a borrower can make voluntary payments direct to the Student Loans Company at any time. Where such repayments represent a risk, you can reasonably ask

  • Whether any voluntary repayments have been made
  • How these were paid


  • For appropriate evidence from the taxpayer

There should be no need to ask about the balance still outstanding in other cases, except where the loan might have been repaid before your enquiry or may be repaid as a result, see CSLM8560.

The balance outstanding should be included on a statement of assets and liabilities.