CSLM19001 | SL repayments: borrower within SA: introduction

From April 2000 UK resident borrowers of income-contingent Student Loans repay their loans through HMRC either

• As a deduction from earnings together with tax and NICs

And / or

• Through Self Assessment

Postgraduate Loan borrowers became eligible to repay their loans through Self Assessment from April 2020.

The general rules concerning the Collection of Student Loans process apply to both SA and non-SA taxpayers. These are dealt with at in the business area 'About CSL' and include

• What income is liable to Student and or Postgraduate Loan deductions

• The threshold above which Student and or Postgraduate Loan repayments must be made

• The rate at which Student and or Postgraduate Loan repayments are charged

In addition, however, there are special rules applying to repayments made by assessment, which are contained in The Education (Student Loans) (Repayment) Regulations 2009, Part III.

This section of the Manual details the provisions that are specific to Self Assessment and, in particular looks at the borrower's responsibilities within SA.