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

1Citation and commencement

3Interpretation

4Application: general

5Service by post or electronic communication

PART 2Provisions Applicable to all Repayments

6Interpretation

7Functions of HMRC

8Officers of Revenue and Customs

9Penalties in relation to Parts 3 and 4

10Interest and penalties

11Timing of repayments: general

12Date of repayment

13Direct debit repayment

16Interest rate on the loans

17Information requests

18Information notices

19Penalties and Penalty Notices

20Costs and expenses

21Alteration of relevant time limits

PART 3Repayments by Assessment to Income Tax

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

24Time for and amount of repayments

25Personal return

26Returns to include self-assessment

28Other returns and information

29Assessment, claims and appeals

31Late payment penalties

32Collection and recovery

33Persons chargeable in a representative capacity

PART 4Deduction of Repayments by Employers

36Interpretation

36AReal Time Information employers

37Repayment of student loans by employees

38Commencement of employment with a non-Real Time Information employer

38ACommencement of employment with a Real Time Information employer

39Amount of repayments

40Calculation of earnings

41Earnings periods

42Multiple employers

43Intermediate employers

44Notice to employers

45Deductions of repayments

46Priority where other deductions required

47Deductions working sheet

48Certificate of repayments

49Payment of repayments deducted to HMRC

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

50Notice and certificate when repayments deducted not paid

51Notice of specified amount and certificate when repayments not deducted

52Recovery of payments deducted through the income tax system

53Interest on unpaid repayments

54Returns by employers

54AApplication of regulations 54B to 54F

54BReal time returns of information about payments of earnings

54BAEmployees paid in specified circumstances

54BBBenefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

54CModification of the requirements of regulation 54B: notional payments

54DRelationship between regulation 54B and aggregation of earnings

54EExceptions to regulation 54B

54FReturns under regulations 54B and 54E: amendments

54GFailure to make a return under regulation 54B or 54E

55Inspection of employers’ records

56Powers to obtain information

57Formal determination of repayments payable by employer

58Interest on unpaid repayments which have been formally determined

59Death of employer

60Succession to a business

61Payment by cheque

62Cessation of employment

64Collection and recovery of penalties

65Application of the PAYE Regulations

PART 5Repayment by Overseas Borrowers

66Interpretation

67Notice of overseas residence

68Notice of liability to make repayments

69Repayment by fixed instalments

70Repayment by income-related instalments

71Calculation of fixed instalment and applicable threshold

72Application to cease repayment by instalments

74Costs and expenses of the Department

PART 6Insolvency

75Effect of borrower insolvency on student loans

SCHEDULE 2Real time returns

1Information about the employer and employee

2Information about payments to the employee, etc

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

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

5Information on the commencement of employment

2009 No. 128

Education

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

Made20th March 2009

Coming into operation:

All regulations except regulations 2(2), 11(5)(d), 13, 16 and Part 66th April 2009

Regulations 2(2), 16 and Part 61st September 2009

Regulations 11(5)(d) and 1321st December 2009

The Department for Employment and Learning1, 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 19982 and now vested in it3.