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The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

S.R. 2009/128 · Made 20 March 2009 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 29 May 2026.

Education

Made 20th March 2009

Coming into operation:

All regulations except regulations 2(2), 11(5)(d), 13, 16 and Part 6 6th April 2009

Regulations 2(2), 16 and Part 6 1st September 2009

Regulations 11(5)(d) and 13 21st December 2009

The Department for Employment and Learningf1, makes the following Regulations in exercise of the powers conferred by Articles 3(2) to (5) and 8(4) of the Education (Student Support) (Northern Ireland) Order 1998f2 and now vested in itf3.

Annotations to the whole text

Footnotes

f1

Formerly known as the Department of Higher Education, Training and Employment; see S.I. 1999/283 (N.I. 1) and 2001 c.15 (N.I.)

f2

S.I. 1998/1760 (N.I. 14)

f3

S.R. 1999 No. 481 see Article 5(b) and Schedule 3 Part II

Contents

  1. Part 1: General
  2. 1Citation and commencement
  3. 2Revocations
  4. 3Interpretation
  5. 4Application: general
  6. 5Service by post or electronic communication
  7. Part 2: Provisions Applicable to all Repayments
  8. 6Interpretation of Part 2
  9. 7Functions of HMRC
  10. 8Officers of Revenue and Customs
  11. 9Penalties in relation to Parts 3 and 4
  12. 10Interest and penalties
  13. 11Timing and notification of repayments
  14. 12Date of repayment
  15. 13Direct debit repayment
  16. 14Cancellation
  17. 15Refunds
  18. 16Interest rate on the loans
  19. 17Information requests
  20. 18Information notices
  21. 19Penalties and Penalty Notices
  22. 20Costs and expenses
  23. 21Alteration of relevant time limits
  24. 22Foreclosure
  25. Part 3: Repayments by Assessment to Income Tax
  26. 23Repayments of student loans by persons required to submit a tax return
  27. 24Time for and amount of repayments
  28. 25Personal return
  29. 26Returns to include self-assessment
  30. 27Records
  31. 28Other returns and information
  32. 29Assessment, claims and appeals
  33. 30Payment
  34. 31Late payment penalties
  35. 32Collection and recovery
  36. 33Persons chargeable in a representative capacity
  37. 34Interest
  38. 35Penalties
  39. Part 4: Deduction of Repayments by Employers
  40. 36Interpretation of Part 4
  41. 36AReal Time Information employers Repealed
  42. 37Repayment of student loans by employees
  43. 38New employee to inform employer of repayments liability
  44. 38ACommencement of employment with a Real Time Information employer Repealed
  45. 39Amount of repayments
  46. 40Calculation of earnings
  47. 41Earnings periods
  48. 42Multiple employers
  49. 43Intermediate employers
  50. 44Notice to employers
  51. 45Deductions of repayments
  52. 46Priority where other deductions required
  53. 47Deductions working sheet
  54. 48Certificate of repayments
  55. 49Payment of repayments deducted to HMRC
  56. 49APayments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)
  57. 50Notice and certificate when repayments deducted not paid
  58. 51Notice of specified amount and certificate when repayments not deducted
  59. 52Recovery of payments deducted through the income tax system
  60. 53Interest on unpaid repayments
  61. 54Returns by employers
  62. 54AApplication of regulations 54B to 54F
  63. 54BReal time returns of information about payments of earnings
  64. 54BAEmployees paid in specified circumstances
  65. 54BBBenefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
  66. 54CModification of the requirements of regulation 54B: notional payments
  67. 54DRelationship between regulation 54B and aggregation of earnings
  68. 54EExceptions to regulation 54B
  69. 54FReturns under regulations 54B and 54E: amendments
  70. 54GFailure to make a return under regulation 54B or 54E
  71. 55Inspection of employers’ records
  72. 56Powers to obtain information
  73. 57Formal determination of repayments payable by employer
  74. 58Interest on unpaid repayments which have been formally determined
  75. 59Death of employer
  76. 60Succession to a business
  77. 61Payment by cheque
  78. 62Cessation of employment
  79. 63Penalties
  80. 64Collection and recovery of penalties
  81. 65Application of the PAYE Regulations
  82. Part 5: Repayment by Overseas Borrowers
  83. 66Interpretation of Part 5
  84. 66AHow to calculate country-specific multiplier
  85. 66BStatus of examples
  86. 67Notice of overseas residence
  87. 68Notice of liability to make repayments
  88. 69Repayment by fixed instalments
  89. 69AHow to calculate fixed instalment rate
  90. 70Repayment by income-related instalments
  91. 70AHow to calculate applicable threshold
  92. 71Calculation of fixed instalment and applicable threshold Repealed
  93. 72Application to cease repayment by instalments
  94. 73Foreclosure
  95. 74Costs and expenses of the Department
  96. Part 6: Insolvency
  97. 75Effect of borrower insolvency on student loans
  98. Signature
  99. Schedule 1Schedule 1
  100. Schedule 2: Real time returns
  101. 1Information about the employer and employee
  102. 2Information about payments to the employee, etc
  103. 3Information about payments to the employee, etc
  104. 4Information about payments to the employee, etc
  105. 5Information on the commencement of employment
  106. Explanatory note