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

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation and commencement

    2. 2.Revocations

    3. 3.Interpretation

    4. 4.Application: general

    5. 5.Service by post or electronic communication

  3. PART 2 Provisions Applicable to all Repayments

    1. 6.Interpretation of Part 2

    2. 7.Functions of HMRC

    3. 8.Officers of Revenue and Customs

    4. 9.Penalties in relation to Parts 3 and 4

    5. 10.Interest and penalties

    6. 11.Timing and notification of repayments

    7. 12.Date of repayment

    8. 13.Direct debit repayment

    9. 14.Cancellation

    10. 15.Refunds

    11. 16.Interest rate on the loans

    12. 17.Information requests

    13. 18.Information notices

    14. 19.Penalties and Penalty Notices

    15. 20.Costs and expenses

    16. 21.Alteration of relevant time limits

    17. 22.Foreclosure

  4. PART 3 Repayments by Assessment to Income Tax

    1. 23.Repayments of student loans by persons required to submit a tax return

    2. 24.Time for and amount of repayments

    3. 25.Personal return

    4. 26.Returns to include self-assessment

    5. 27.Records

    6. 28.Other returns and information

    7. 29.Assessment, claims and appeals

    8. 30.Payment

    9. 31.Late payment penalties

    10. 32.Collection and recovery

    11. 33.Persons chargeable in a representative capacity

    12. 34.Interest

    13. 35.Penalties

  5. PART 4 Deduction of Repayments by Employers

    1. 36.Interpretation of Part 4

    2. 36A.Real Time Information employers

    3. 37.Repayment of student loans by employees

    4. 38.New employee to inform employer of repayments liability

    5. 38A.Commencement of employment with a Real Time Information employer

    6. 39.Amount of repayments

    7. 40.Calculation of earnings

    8. 41.Earnings periods

    9. 42.Multiple employers

    10. 43.Intermediate employers

    11. 44.Notice to employers

    12. 45.Deductions of repayments

    13. 46.Priority where other deductions required

    14. 47.Deductions working sheet

    15. 48.Certificate of repayments

    16. 49.Payment of repayments deducted to HMRC

    17. 49A.Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)

    18. 50.Notice and certificate when repayments deducted not paid

    19. 51.Notice of specified amount and certificate when repayments not deducted

    20. 52.Recovery of payments deducted through the income tax system

    21. 53.Interest on unpaid repayments

    22. 54.Returns by employers

    23. 54A.Application of regulations 54B to 54F

    24. 54B.Real time returns of information about payments of earnings

    25. 54BA.Employees paid in specified circumstances

    26. 54BB.Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

    27. 54C.Modification of the requirements of regulation 54B: notional payments

    28. 54D.Relationship between regulation 54B and aggregation of earnings

    29. 54E.Exceptions to regulation 54B

    30. 54F.Returns under regulations 54B and 54E: amendments

    31. 54G.Failure to make a return under regulation 54B or 54E

    32. 55.Inspection of employers’ records

    33. 56.Powers to obtain information

    34. 57.Formal determination of repayments payable by employer

    35. 58.Interest on unpaid repayments which have been formally determined

    36. 59.Death of employer

    37. 60.Succession to a business

    38. 61.Payment by cheque

    39. 62.Cessation of employment

    40. 63.Penalties

    41. 64.Collection and recovery of penalties

    42. 65.Application of the PAYE Regulations

  6. PART 5 Repayment by Overseas Borrowers

    1. 66.Interpretation of Part 5

    2. 66A.How to calculate country-specific multiplier

    3. 66B.Status of examples

    4. 67.Notice of overseas residence

    5. 68.Notice of liability to make repayments

    6. 69.Repayment by fixed instalments

    7. 69A.How to calculate fixed instalment rate

    8. 70.Repayment by income-related instalments

    9. 70A.How to calculate applicable threshold

    10. 71.Calculation of fixed instalment and applicable threshold

    11. 72.Application to cease repayment by instalments

    12. 73.Foreclosure

    13. 74.Costs and expenses of the Department

  7. PART 6 Insolvency

    1. 75.Effect of borrower insolvency on student loans

  8. Signature

    1. SCHEDULE 1

    2. SCHEDULE 2

      Real time returns

      1. 1.Information about the employer and employee

      2. 2.Information about payments to the employee, etc

      3. 3.The total amount of repayments deducted for the tax year...

      4. 4.In a case where the earnings the return relates to...

      5. 5.Information on the commencement of employment

  10. Explanatory Note