{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/1175",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 17th May 2004, amend the Education (Student Loans) (Repayment) Regulations 2000 (“the principal Regulations”). The amendments are made to apply new provisions for the payment of student loan repayments and the filing of the annual return to the Board of the Inland Revenue by an approved method of electronic communications.\nRegulation 28 is amended to apply the provisions of regulations made under section 684 of the Income Tax (Earnings and Pensions) Act 2003 to student loan repayments (regulation 4).\nRegulation 32 of the principal Regulations is amended to provide that an employer is only to be treated as having made a multiple employer election if he makes an election under regulation 98(1) of the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) and no improper purpose notice has been issued under regulation 99 of those Regulations, or if one has, it has been withdrawn (regulation 5).\nRegulation 39 is amended to extend the due date for payment of student loan repayments by three days, where payment is made by an approved method of electronic communications (regulation 9).\nRegulations 39A and 39B are amended to extend the date when recovery proceedings under those regulations may be commenced by three days, to allow for the extended due dates in regulation 39 (regulations 10 and 11).\nRegulation 41 is amended to provide that where payment is made by an approved method of electronic communications, the interest payable shall be calculated as if the date from which it accrued was 17 days after the end of the tax year (regulation 13).\nRegulation 42(4) is amended to extend the date when recovery proceedings may be commenced by three days, to allow for the extended due dates under regulation 39. Regulation 42(5) is amended to provide that where an employer has failed to file a return for more than twelve months, the penalty he shall pay shall not exceed the amount of unpaid student loan repayments as at the 22nd of April of the year of assessment to which the return relates (regulation 14).\nRegulation 51 of the principal Regulations is amended to provide that an employer who has paid an electronic default surcharge in respect of an incorrect payment shall not pay a penalty under this regulation (regulation 17).\nRegulation 18 inserts three new regulations into the principal Regulations. Regulation 52A provides that the only ground of appeal in relation to an appeal against an electronic payment default notice shall be that the employer is not in default.\nRegulation 52B provides the correct elements of the calculation of the surcharge payable in the case of an employer who is in default under the electronic payment provisions.\nRegulation 52C provides that an employer who has paid an electronic filing penalty under the PAYE Regulations or the Social Security (Contributions) Regulations 2001 shall not be required to pay a penalty under that regulation.\nA number of other amendments are made to the principal Regulations to reflect the repeal of section 203 of the Income and Corporation Taxes Act 1988, the enactment of section 684 of the Income Tax (Earnings and Pensions) Act 2003 and the making of the PAYE Regulations (regulations 3, 6, 7, 8, 12, 15 and 16.).\nThese Regulations do not impose any new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1175/note",
    "retrieved_at": "2026-10-29T05:27:07.750904+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}