We don't have a "standard" CoA so I'm guessing 2210 is your HMRC liability nominal (ours definitely is not).

For our payroll journal, the SLC (Undergraduate student loans) and PGL (Post Graduate loans) have the CR going to the HMRC tax liability.  When the HMRC liability is paid, HMRC knows where the liability is due to go (having been informed by the FPS) so we don't [need to] analyse the liability for SLC & PGL loan repayments separately [by having a separate liability nominal) - you can if you want, but I doubt you would use the figures [and it makes more work having to split the payment of the HMRC liability].  For the DR side, nothing is done [specifically] as they are part of the employees' gross¹ which is put in the relevant salary expense nominals.

¹We pay the employees a gross salary which goes to our employee salary expense nominals; any employee Tax, NI, SLC, PGL and Pension contributions are taken from this gross so there is no extra DR side to process.  Employer NI and Pension contributions have the CR to the relevant liability nominal with the DR side going to the relevant employer expense nominals.  Salary sacrifices have the DR side going the relevant employer expense nominals with the CR going to the relevant balance sheet nominals.