{
  "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-59E",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-59E.json",
  "legislation": "uksi/2009/470",
  "legislation_title": "The Education (Student Loans) (Repayment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009",
  "path": "regulation/59E",
  "kind": "regulation",
  "number": "59E",
  "heading": "Exceptions to regulation 59B",
  "text": "(1) This regulation applies to an employer who is—\n(a) an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;\n(b) a partnership, if all partners fall within sub-paragraph (a);\n(c) a company, if all directors and the company secretary fall within sub-paragraph (a); ...\n(d) a care and support employer , or\n(e) an employer to whom a direction has been given under regulation 67D (11) of the PAYE Regulations ,\nbut this is subject to paragraph (2B).\n(2) An employer to whom this regulation applies may proceed in accordance with this regulation instead of regulation 59B.\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2B) This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.\n(3) The employer must deliver to HMRC the information specified in Schedule 2 in respect of each employee to whom payments of earnings are made in an income tax quarter.\n(4) The information must be included in a return.\n(5) The return required under paragraph (4) must be delivered within 14 days after the end of the income tax quarter the return relates to.\n(6) If payments of earnings have been made to more than one employee in the income tax quarter, the return under paragraph (4) must include the information required by Schedule 2 in respect of each employee to whom the payment of earnings has been made.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.\n(10) In paragraph (1)(d), “a care and support employer” means an individual (“A”) who employs a person to provide domestic or personal services at or from A’s home where—\n(a) the services are provided to A or a member of the A’s family;\n(b) the recipient of the services has a physical or mental disability, or is elderly or infirm; and\n(c) it is A who delivers the return (and not some other person on A’s behalf).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 59A-59F inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 59E(1) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 16(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 59E(1)(e) and word substituted for full stop (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 16(a)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 59E(1) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2014 (S.I. 2014/651), regs. 1(1), 7(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 59E(2A) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 48(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 59E(2B) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2014 (S.I. 2014/651), regs. 1(1), 7(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 59E(3) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 48(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 59E(3) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2014 (S.I. 2014/651), regs. 1(1), 7(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 59E(5) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2014 (S.I. 2014/651), regs. 1(1), 7(d)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 59E(6) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2014 (S.I. 2014/651), regs. 1(1), 7(c)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 59E(7)(8) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 16(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/470/regulation/59E",
    "retrieved_at": "2026-10-29T03:16:41.591721+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."
}