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This briefing gives a broad picture of the tax that should in theory be collected, against what is actually collected.
You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.
Work out how much your school will need to contribute, and track information during the academic year 2022 to 2023 to add to your year-end statement.
Don’t include personal or financial information like your National Insurance number or credit card details.
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