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