ECH21150 - Penalties: Student Loan Deductions

Penalties under the Education (Student Loans) (Repayment) Regulations 2000 can arise where an employer

• makes incorrect deductions or payments to HMRC
• makes an incorrect return of student loans deductions
• fails to make a return by the filing deadline.

You should

• refer to the Collection of Student Loans Manual (CSLM9035) for more guidance.