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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
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Compliance: borrowers compliance: settling an enquiry: when to recover student loan repayments

As with any enquiry case, you must establish the correct amount of student loan repayments that the borrower was liable to pay under self-assessment by agreement or if necessary by formal action, that is by amendments, assessments or determinations.

You may need to establish

  • That liability existed to make repayments for years where the question on the return was answered ‘no’
  • The total income for each year for the calculation of the repayment
  • The actual repayment required to be made for each year (Reg 31(1)(a))

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

The Student Loans Company charges interest on the outstanding balance of a student loan. This loan interest is added to the overall monthly balance. A SA student loan repayment for a year of assessment is deemed to have been paid to the Student Loans Company on 31 January following the year - the SA balancing payment date - regardless of when it is actually received by HMRC. (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) CSLM8565(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)

(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) CSLM8565(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) CSLM8575(This content has been withheld because of exemptions in the Freedom of Information Act 2000)