CSLM12161 - FAQs: legislation questions and answers: who deals with overseas borrowers?
Part V of The Education (Student Loans) (Repayment) Regulations 2009 covers payment of Student Loan repayments by borrowers who are non UK residents.
Specific legislation
Regulation 74
Regulation concerning the payment of fixed intalments of Student Loan repayments directly to the Student Loans Company in respect of non UK residents.
HMRC is not involved in collecting these repayments.