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The Education (Postgraduate Master's Degree Loans) Regulations 2016

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  • Sch. 1 para. 4C inserted by S.I. 2020/46 reg. 2(5)(c) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • Sch. 1 para. 4D inserted by S.I. 2020/46 reg. 3(5)(c) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • Sch. 1 para. 1(5) words inserted by S.I. 2019/139 reg. 22(2)(b) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 1(6) words inserted by S.I. 2019/139 reg. 22(2)(b) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 1(7) words inserted by S.I. 2019/139 reg. 22(2)(c) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 3(d) words inserted by S.I. 2019/139 reg. 22(3)(a)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 6(1)(c) words inserted by S.I. 2019/139 reg. 22(3)(a)(ii) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 7(b) words inserted by S.I. 2019/139 reg. 22(3)(a)(iii) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 8(1)(d) words inserted by S.I. 2019/139 reg. 22(3)(a)(iv) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 8(1)(e) words inserted by S.I. 2019/139 reg. 22(3)(a)(iv) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 9(1)(c) words inserted by S.I. 2019/139 reg. 22(3)(b)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 9(1)(d) words inserted by S.I. 2019/139 reg. 22(3)(b)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 9(2) words inserted by S.I. 2019/139 reg. 22(3)(b)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 10(1)(d) words inserted by S.I. 2019/139 reg. 22(3)(c)(ii) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 12(c) words inserted by S.I. 2019/139 reg. 22(3)(e) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 2(1)(a)(ii) words inserted by S.I. 2024/85 reg. 35(2)(b)
  • Sch. 1 para. 9BB(1) words inserted by S.I. 2024/85 reg. 37(a)(i)
  • Sch. 1 para. 1(1) words omitted by S.I. 2019/139 reg. 22(2)(a)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 1(1) words omitted by S.I. 2019/139 reg. 22(2)(a)(ii) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 10(1)(a) words omitted by S.I. 2019/139 reg. 22(3)(c)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 10(2) words omitted by S.I. 2019/139 reg. 22(3)(c)(i) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • Sch. 1 para. 2(1)(a) words omitted by S.I. 2024/85 reg. 35(2)(a)
  • Sch. 1 para. 2A(1)(a) words omitted by S.I. 2024/85 reg. 35(2)(c)
  • Sch. 1 para. 4C words substituted by S.I. 2024/85 reg. 31(2)
  • Sch. 1 para. 4C heading words inserted by S.I. 2024/85 reg. 34(2)(a)
  • Sch. 1 para. 4E heading words inserted by S.I. 2024/85 reg. 34(2)(d)
  • Sch. 1 para. 4C heading words substituted by S.I. 2024/85 reg. 31(2)
  • reg. 2(1) words inserted by S.I. 2020/46 reg. 2(5)(a) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 2(1) words inserted by S.I. 2020/46 reg. 3(5)(a) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 2(1) words inserted by S.I. 2020/46 reg. 4(2)(a)(i)(aa) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 2(1) words inserted by S.I. 2020/46 reg. 4(2)(a)(i)(bb) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 2(1) words inserted by S.I. 2020/46 reg. 4(2)(a)(i)(cc) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 2(1) words inserted by S.I. 2024/669 reg. 5(a)
  • reg. 2(1) words inserted by S.I. 2024/669 reg. 5(b)
  • reg. 2(1) words inserted by S.I. 2024/803 reg. 11(2)
  • reg. 2(1) words substituted by S.I. 2024/669 reg. 12
  • reg. 2(1) words substituted by S.I. 2024/85 reg. 31(1)(a)
  • reg. 2(1) words substituted by S.I. 2024/85 reg. 31(1)(b)
  • reg. 2(1) words substituted by S.I. 2024/85 reg. 32
  • reg. 2(1A)(1B) inserted by S.I. 2020/46 reg. 4(2)(a)(ii) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 3(3)(j) substituted by S.I. 2020/46 reg. 13(2) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 3(3)(k) substituted by S.I. 2020/46 reg. 14 (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 3(3)(k)(i) substituted by S.I. 2024/669 reg. 18
  • reg. 3(3)(za) inserted by S.I. 2020/46 reg. 12(1)(a)(i) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 3(3A) inserted by S.I. 2020/46 reg. 12(1)(a)(ii) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 3(8B)(b) words inserted by S.I. 2024/85 reg. 33(b)
  • reg. 3(8C)(b) words inserted by S.I. 2024/85 reg. 33(c)
  • reg. 3(8D)(b) words inserted by S.I. 2024/85 reg. 33(c)
  • reg. 3(8F)(b) words inserted by S.I. 2024/85 reg. 33(e)
  • reg. 3(8G)(b) words inserted by S.I. 2024/85 reg. 33(f)
  • reg. 3(8H)(b) words inserted by S.I. 2024/85 reg. 33(g)
  • reg. 3(9)(b) words inserted by S.I. 2024/85 reg. 33(i)
  • reg. 3(10)(a) words substituted by S.I. 2024/85 reg. 33(j)
  • reg. 4(1)(a) word inserted by S.I. 2020/46 reg. 12(1)(b)(i) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 4(1A) inserted by S.I. 2020/46 reg. 4(2)(b)(i) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 4(2) words substituted by S.I. 2020/46 reg. 4(2)(b)(ii) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 4(4ZA) inserted by S.I. 2020/46 reg. 12(1)(b)(ii) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 4(6) words inserted by S.I. 2020/46 reg. 4(2)(b)(iii) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 7(2)(g) words inserted by S.I. 2024/85 reg. 34(1)
  • reg. 7(2)(g) words substituted by S.I. 2024/85 reg. 31(2)
  • reg. 7(2)(i) words inserted by S.I. 2024/85 reg. 34(1)
  • reg. 8(a) substituted by S.I. 2020/46 reg. 4(2)(c) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 8(d) words inserted by S.I. 2019/139 reg. 21 (This amendment not applied to legislation.gov.uk. Amending Regulations revoked immediately before IP completion day by S.I. 2020/1181, regs. 1(2). 2)
  • reg. 8(i) word omitted by S.I. 2020/46 reg. 2(5)(b)(i) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 8(k) inserted by S.I. 2020/46 reg. 2(5)(b)(ii) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 8(l) inserted by S.I. 2020/46 reg. 3(5)(b) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 12(1) sum substituted by S.I. 2020/46 reg. 17(1) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 12(1) sum substituted by S.I. 2024/85 reg. 36
  • reg. 12(2) sum substituted by S.I. 2020/46 reg. 17(1) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 12(2) sum substituted by S.I. 2024/85 reg. 36
  • reg. 13(5) substituted by S.I. 2020/46 reg. 15(2) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 15 heading words inserted by S.I. 2020/46 reg. 15(3)(a) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 15(1) substituted by S.I. 2020/46 reg. 15(3)(b) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 15(2) words omitted by S.I. 2020/46 reg. 15(4)(b) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 15(2) words substituted by S.I. 2020/46 reg. 15(4)(a) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)
  • reg. 15(5)(6) inserted by S.I. 2020/46 reg. 15(5) (This amendment not applied to legislation.gov.uk. S.I. 2020/46 was revoked by S.I. 2020/48, reg. 19 before ever coming into force)

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  1. Introductory Text

  2. 1.Citation, commencement, extent and application

  3. PART 1

    1. CHAPTER 1

      1. 2.Interpretation

    2. CHAPTER 2

      1. 3.Eligible students

      2. 4.Designated courses

      3. 5.Period of eligibility

      4. 6.Transfer of status

      5. 7.Students becoming eligible in the course of an academic year

      6. 8.Events

    3. CHAPTER 3

      1. 9.Applications for a postgraduate master's degree loan

      2. 10.Time limits

      3. 11.Requirement to enter into a contract for a postgraduate master's degree loan

    4. CHAPTER 4

      1. 12.Amount of the postgraduate master's degree loan

      2. 13.Payment of postgraduate master's degree loans

      3. 14.Provision of United Kingdom national insurance number

      4. 15.Absence from, or repetition of parts of, course

      5. 16.Effect of becoming, or ceasing to be, an eligible prisoner

      6. 17.Overpayments of a postgraduate master's degree loan

    5. CHAPTER 5

      1. 18.Information requirements

  4. PART 2

    1. CHAPTER 1

      1. 19.Interpretation

      2. 20.Service by post or electronic communication

    2. CHAPTER 2

      1. 21.Interpretation

      2. 22.Functions of HMRC

      3. 23.Officers of Revenue and Customs

      4. 24.Penalties in relation to Chapters 3 and 4 of this Part

      5. 25.Interest and penalties

      6. 26.Timing of repayments: general

      7. 27.Date of repayment

      8. 28.Direct debit repayment

      9. 29.Cancellation

      10. 30.Refunds

      11. 31.Interest rate on loans

      12. 32.Information requests

      13. 33.Information notices

      14. 34.Penalties and Penalty Notices

      15. 35.Costs and expenses

      16. 36.Alteration of relevant time limits

      17. 37.Foreclosure

    3. CHAPTER 3

      1. 38.Repayments of postgraduate master's degree loans by persons required to submit a tax return

      2. 39.Time for and amount of repayments

      3. 40.Personal return

      4. 41.Returns to include self-assessment

      5. 42.Records

      6. 43.Other returns and information

      7. 44.Assessment, claims and appeals

      8. 45.Payment

      9. 46.Late payment penalties

      10. 47.Collection and recovery

      11. 48.Persons chargeable in a representative capacity

      12. 49.Interest

      13. 50.Penalties

    4. CHAPTER 4

      1. 51.Interpretation

      2. 52.Repayment of postgraduate master's degree loans by employees

      3. 53.Commencement of employment with a Real Time Information employer

      4. 54.Amount of repayments

      5. 55.Calculation of earnings

      6. 56.Earnings periods

      7. 57.Multiple employers

      8. 58.Intermediate employers

      9. 59.Notice to employers

      10. 60.Deductions of repayments

      11. 61.Priority where other deductions required

      12. 62.Deductions working sheet

      13. 63.Certificate of repayments

      14. 64.Payment of repayments deducted to HMRC

      15. 65.Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 75(5)

      16. 66.Notice of specified amount and certificate when repayments not deducted

      17. 67.Recovery of payments deducted through the income tax system

      18. 68.Interest on unpaid repayments

      19. 69.Real time returns of information about payments of earnings

      20. 70.Employees paid in specified circumstances

      21. 71.Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

      22. 72.Modification of the requirements of regulation 69: notional payments

      23. 73.Relationship between regulation 69 and aggregation of earnings

      24. 74.Exceptions to regulation 69

      25. 75.Returns under regulations 69 and 74: amendments

      26. 76.Failure to make a return under regulation 69 or 74

      27. 77.Inspection of employers' records

      28. 78.Powers to obtain information

      29. 79.Formal determination of repayments payable by employer

      30. 80.Interest on unpaid repayments which have been formally determined

      31. 81.Death of employer

      32. 82.Succession to a business

      33. 83.Payment by cheque

      34. 84.Cessation of employment

      35. 85.Penalties

      36. 86.Collection and recovery of penalties

      37. 87.Application of the PAYE Regulations

    5. CHAPTER 5

      1. 88.Interpretation

      2. 89.Notice of overseas residence

      3. 90.Notice of liability to make repayments

      4. 91.Repayment by fixed instalments

      5. 92.Repayment by income-related instalments

      6. 93.Calculation of fixed instalment and applicable threshold

      7. 94.Application to cease repayment by instalments

      8. 95.Foreclosure

      9. 96.Costs and expenses of the Authority

    6. CHAPTER 6

      1. 97.Effect of borrower insolvency on postgraduate master's degree loans

  5. Signature

    1. SCHEDULE 1

      ELIGIBLE STUDENTS

      1. PART 1 Interpretation

        1. 1.(1) For the purposes of this Schedule— ... “EEA frontier...

      2. PART 2 Categories

        1. Persons who are settled in the United Kingdom

          1. 2.(1) A person— (a) who on the first day of...

          2. 2A.(1) A person— (a) who is settled in the United...

          3. 3.(1) A person who— (a) meets one of the following...

        2. Refugees and their family members

          1. 4.(1) A person who— (a) is a refugee;

        3. Persons granted stateless leave and their family members

          1. 4A.(1) A person granted stateless leave, who is ordinarily resident...

        4. Persons granted section 67 leave

          1. 4B.A person granted section 67 leave, who is ordinarily resident...

        5. Persons granted indefinite leave to remain as a victim of domestic violence or domestic abuse

          1. 4C.A person— (a) granted indefinite leave to remain in the...

        6. Persons granted Calais leave

          1. 4D.A person granted Calais leave, who is ordinarily resident in...

        7. Persons granted indefinite leave to remain as a bereaved partner

          1. 4E.A person granted indefinite leave to remain as a bereaved...

        8. Persons granted humanitarian protection and their family members

          1. 5.(1) A person granted humanitarian protection, who is ordinarily resident...

        9. 5A.Persons granted leave under one of the Afghan Schemes and their family members

        10. 5B.Evacuated or assisted British nationals from Afghanistan

        11. 5C.Persons granted leave under one of the Ukraine Schemes and their family members

        12. Workers, employed persons, self-employed persons and their family members

          1. 6.(1) A person who— (a) is— (i) an EEA migrant...

          2. 6A.(1) A person with protected rights, or a frontier worker...

          3. 7.(1) A person who— (a) is ordinarily resident in England...

          4. 7A.(1) A person with protected rights who—

        13. Persons who are settled in the United Kingdom and have exercised a right of residence elsewhere

          1. 8.(1) A person who— (a) is settled in the United...

          2. 8A.(1) A person who— (a) is settled in the United...

        14. EU nationals etc.

          1. 9.(1) A person who— (a) is either—

          2. 9A.(1) A person with protected rights— (a) who is —...

          3. 9B.United Kingdom nationals

          4. 9BA.(1) A person— (a) who is an Irish citizen on...

          5. 9BB.(1) A person— (a) who is settled in the United...

          6. 9C.(1) A person— (a) who is a family member of...

          7. 9D.Persons resident in Gibraltar

          8. 10.EU nationals ordinarily resident in the United Kingdom and Islands

          9. 10A.A person with protected rights who— (a) is an EU...

        15. Children of Swiss nationals

          1. 11.(1) A person who— (a) is the child of a...

          2. 11A.A person with protected rights who— (a) is the child...

        16. Children of Turkish workers

          1. 12.A person who— (a) is the child of a Turkish...

          2. 12A.A person who— (a) is the child of a Turkish...

        17. Long Residence

          1. 13.(1) A person— (a) who on the first day of...

    2. SCHEDULE 2

      INFORMATION

      1. 1.Every applicant and eligible student must, as soon as reasonably...

      2. 2.An applicant or eligible student must forthwith inform the Secretary...

      3. 3.Information provided to the Secretary of State pursuant to these...

    3. SCHEDULE 3

      REAL TIME RETURNS

        1. Information about the employer and employee

          1. 1.The information specified in paragraphs 2 to 4 and 8...

          2. 2.The total amount of repayments deducted in the earnings period...

          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.If the return is the first return in respect of...

  7. Explanatory Note

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