CSLM10263 | FAQs: employers questions and answers: forms, records and payment: do I pay deductions to HMRC or SLC?
From HM Revenue & Customs · Collection of Student Loans Manual
Suggested Answer
You should pay Student Loan and or Postgraduate Loan repayments deducted to HMRC at the same regular intervals and in the same way as applies to tax and NICs.
HMRC action
None