Debt and return pursuit: miscellaneous charges: student loan deductions - Regulation 62 determinations
Regulation 62 - general information
Regulation 62 of The Education (Student Loans)(Repayment) Regulations 2009 (SLR) allows HMRC to make a formal determination of unpaid Student Loan repayments (SLRs) deducted by an employer. The Employer Compliance Unit (ECU) will issue Regulation 62 determinations.
Only unpaid SLRs deducted by an employer can be recovered using a Regulation 62 determination. The regulation cannot be used in cases where an employer has not deducted because of failure to operate or correctly operate the Student Loan deduction scheme.
Regulation 62 determinations referred for recovery will be subject to the normal IDMS automatic process. The ECU and SAFE will have taken preliminary actions, including applications for payment.
Although there is a statutory right to appeal within 30 days of the issue of the Regulation 62 determination the provisions of Section 55 TMA 1970 do not apply.
If you receive an appeal or correspondence that might affect a Regulation 62 determination you should immediately refer it to the issuing Employer Compliance Unit.
Regulation 62 determinations are due 30 days after issue of the determination where no appeal has been received, or on determination of any appeal.
Interest on Regulation 62 determinations is charged under Regulation 63(1) SLR, on any deductions unpaid 14 days after the end of the tax year. The reckonable date will be 19th of April for the relevant year.
Where you take proceedings to recover a Regulation 62 determination, charge and collect the Regulation 63 interest separately once the determination is finally paid. However, if the recovery proceedings are commenced after the 19th April, include any interest in your claim.
SAFE will automatically calculate and raise an interest charge if necessary when the parent duty is paid.
Payment may be enforced by distraint (in Scotland, summary warrant), summary proceedings, or county court proceedings in England and Wales. In your dealings with the employer you should refer to the amounts determined under Regulation 62 as “repayment of Student Loans” and not as “tax”.
Summary proceedings (England, Wales and Northern Ireland only), distraint and summary warrant (Scotland only).
Describe the debt as “Determination under Regulation 62 of The Education (Student Loans) (Repayment) Regulations 2009”. Where interest is included in the claim extend this with “and interest”.
County court proceedings
Regulation 62 Determination claims can be issued through the County Court Bulk Centre (DMBM655470).
On form N1 show brief details of the claim as “Student loan repayments”. Where interest is included in the claim extend this with “and interest”. The particulars of claim are described in the Guidance Gateway for both the determination and any related interest.