SolvedCSLM12067 | FAQs: legislation questions and answers: what recovery proceedings may be taken by 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 |
|---|---|
| 57 | Recovery proceedings in respect of deductions made from borrowers but not paid to HMRC |
| 58 | Interest is payable in respect of deductions made from borrowers but not paid to HMRC |
| 62 | Formal determination of repayments payable by the employer |
| 63 | Interest on unpaid repayments which have been formally determined |