CSLM12066 - FAQs: legislation questions and answers: when must the deductions be paid to HMRC?
Part IV of The Education (Student Loans) (Repayment) Regulations 2009 covers deduction of repayments by employers.
Specific legislation
Regulation | Contents |
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54 | The dates upon which payment of Student and or Postgraduate Loan deductions should be made to HMRC. These are made at the statutory times for payment of tax and NICs |
59 | Submission of employers’ returns |