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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: student loan deductions legislation

The legislation which covers Student Loan Deductions is contained within the Collection of Student Loans Manual under Legislation: Employer Compliance (CSLM9020).

Frequently asked questions are also shown at CSLM 12001, CSLM12061 - CSLM12068.

On any occasion where

  • there is a dispute with an employer and
  • a need to quote legislation arises

you should

  • refer to the actual text of the Regulations.