The Education (Student Loans) (Repayment) Regulations 2009

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation, commencement and extent

    2. 2.Revocation of previous Regulations

    3. 3.Interpretation

    4. 4.Application: general

    5. 5.Wales

    6. 6.Scotland

    7. 7.Application to transferred loans in England and Wales

    8. 8.Service by post or electronic communication

  3. PART 2 Provisions Applicable to all Repayments

    1. 9.Interpretation

    2. 10.Functions of HMRC

    3. 11.Transfer of repayments due to a loan purchaser

    4. 12.Officers of Revenue and Customs

    5. 13.Penalties in relation to Parts 3 and 4

    6. 14.Interest and penalties

    7. 15.Timing of repayments: general

    8. 16.Timing of Repayment: teachers and eligible teachers

    9. 17.Date of repayment

    10. 18.Direct debit repayment

    11. 19.Cancellation

    12. 20.Refunds

    13. 21.Interest rate on the loans

    14. 22.Information requests

    15. 23.Information notices

    16. 24.Penalties and Penalty Notices

    17. 25.Costs and expenses

    18. 26.Alteration of relevant time limits

    19. 27.Foreclosure

  4. PART 3 Repayments by Assessment to Income Tax

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

    2. 29.Time for and amount of repayments

    3. 30.Personal return

    4. 31.Returns to include self-assessment

    5. 32.Records

    6. 33.Other returns and information

    7. 34.Assessment, claims and appeals

    8. 35.Payment

    9. 36.Surcharges

    10. 37.Collection and recovery

    11. 38.Persons chargeable in a representative capacity

    12. 39.Interest

    13. 40.Penalties

  5. PART 4 Deduction of Repayments by Employers

    1. 41.Interpretation

    2. 42.Repayment of student loans by employees

    3. 43.Commencement of employment

    4. 44.Amount of repayments

    5. 45.Calculation of earnings

    6. 46.Earnings periods

    7. 47.Multiple employers

    8. 48.Intermediate employers

    9. 49.Notice to employers

    10. 50.Deductions of repayments

    11. 51.Priority where other deductions required

    12. 52.Deductions working sheet

    13. 53.Certificate of repayments

    14. 54.Payment of repayments deducted to HMRC

    15. 55.Notice and certificate when repayments deducted not paid

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

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

    18. 58.Interest on unpaid repayments

    19. 59.Returns by employers

    20. 60.Inspection of employers’ records

    21. 61.Powers to obtain information

    22. 62.Formal determination of repayments payable by employer

    23. 63.Interest on unpaid repayments which have been formally determined

    24. 64.Death of employer

    25. 65.Succession to a business

    26. 66.Payment by cheque

    27. 67.Cessation of employment

    28. 68.Penalties

    29. 69.Collection and recovery of penalties

    30. 70.Application of the PAYE Regulations

  6. PART 5 Repayment by Overseas Borrowers

    1. 71.Interpretation

    2. 72.Notice of overseas residence

    3. 73.Notice of liability to make repayments

    4. 74.Repayment by fixed instalments

    5. 75.Repayment by income-related instalments

    6. 76.Calculation of fixed instalment and applicable threshold

    7. 77.Application to cease repayment by instalments

    8. 78.Foreclosure

    9. 79.Costs and expenses of the Authority

  7. PART 6 Insolvency

    1. 80.Effect of borrower insolvency on student loans

  8. Signature

    1. SCHEDULE

  10. Explanatory Note