SolvedCSLM12066 | FAQs: legislation questions and answers: when must the deductions be paid to HMRC?
From HM Revenue & Customs · Collection of Student Loans Manual
Part IV of The Education (Student Loans) (Repayment) Regulations 2009 covers deduction of repayments by employers.
Specific legislation
| Regulation | Contents |
|---|---|
| 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 |