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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: penalties: student loan deductions

Penalties under the Education (Student Loans) (Repayment) Regulations 2009 can arise where an employer

  • makes incorrect deductions or payments to HMRC
  • makes an incorrect return of student loans deductions
  • fails to make a return by the filing deadline.

You should

  • refer to the Collection of Student Loans Manual (CSLM9035) for more guidance.