{
  "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-54E",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-54E.json",
  "legislation": "nisr/2009/128",
  "legislation_title": "The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009",
  "path": "regulation/54E",
  "kind": "regulation",
  "number": "54E",
  "heading": "Exceptions to regulation 54B",
  "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 67(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 54B.\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. 54A-54F inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 54E(1) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 8(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 54E(1)(e) and word substituted (6.4.2013) for full stop in reg. 54E(1)(d) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 8(a)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 54E(1) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 54E(2A) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 17(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 54E(2B) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 54E(3) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 17(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 54E(3) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 54E(5) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(d)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 54E(6) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(c)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 54E(7)(8) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 8(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2009/128/regulation/54E",
    "retrieved_at": "2026-10-29T01:32:22.633878+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."
}