CSLM10263 – FAQs: employers questions and answers: do I pay deductions to HMRC or SLC?

Suggested Answer

You should pay Student Loan repayments deducted to HMRC at the same regular intervals applying to tax and NICs.

On the payslip that accompanies your remittance lump Student Loan Deductions with tax as one figure.

Note, however, that separate records of Student Loan deductions must be maintained on form P11 Working Sheet, and will be required on forms P14, P35 and P60 at the end of the year.

HMRC action

None