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聽repay their loans through Self Assessment from April 2020.


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

  • What income is liable to Student and or Postgraduate聽Loan deductions
  • 皇冠体育app threshold above which Student and or Postgraduate聽Loan repayments must be made
  • 皇冠体育app rate at which Student聽and or Postgraduate聽Loan repayments are charged


In addition, however, there are special rules applying to repayments made by assessment, which are contained in 皇冠体育app 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.