The primary legislation for income-contingent Student Loans is in the Teaching and Higher Education Act 1998. Secondary legislation, The Education (Student Loans) (Repayment) Regulations 2000, enacted by the Secretary of State for Education and Employment (now the Department for Business Innovation and Skills (BIS)), empowers HMRC to collect Student and or Postgraduate Loan repayments on the Secretary of State's behalf and contains the framework for CSL.

The table below gives a brief explanation of the relevant regulations under The Education (Student Loans) (Repayment) Regulations 2009.

Regulation Explanation
Reg 8 Service of notices
Any notice required to be given, served or issued may be sent by post.
Reg 13(1) Special return penalties
S98 TMA applies for the purposes of repayments under Part 3 or 4 except for the personal return (SA return) required under Reg 30, 33, 60 or 61.
Reg 13(2) Assisting incorrect returns
S99 TMA 1970 applies to returns, statements, declarations, accounts, information or documents for the purposes of repayments under Part 3 or 4.
Reg 13(3) Penalty proceedings

For 2007-08 and earlier years

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